https://www.taxtmi.com/article/detailed?id=10009 Entitlement to input tax credit is subject to documentary and receipt conditions, non-allowance where depreciation is claimed on tax component, a one-year invoice claim limitation and a statutory non-claim window after the financial year. The law prescribes an order of utilization among integrated, central, state and union territory credits, specific blocked categories where credit is disallowed, apportionment for mixed use, optional restricted claims for banking entities, invoice-matching percentage caps under rule 36 and reversal and reporting obligations for unpaid supplier liabilities and job-worker movements. en-us Fri, 17 Sep 2021 10:19:30 +0530 Fri, 17 Sep 2021 10:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10009 Entitlement to input tax credit is subject to documentary and receipt conditions, non-allowance where depreciation is claimed on tax component, a one-year invoice claim limitation and a statutory non-claim window after the financial year. The law prescribes an order of utilization among integrated, central, state and union territory credits, specific blocked categories where credit is disallowed, apportionment for mixed use, optional restricted claims for banking entities, invoice-matching percentage caps under rule 36 and reversal and reporting obligations for unpaid supplier liabilities and job-worker movements. Articles Goods and Services Tax - GST Fri, 17 Sep 2021 10:19:30 +0530 https://www.taxtmi.com/article/detailed?id=10009