https://www.taxtmi.com/forum/issue?id=117578 Rule 36(4) addresses invoices reported in the supplier's return and the 5% cushion applies only to eligible credit; therefore entitlement to input tax credit where the supplier has not filed the return is uncertain and may be disputed. Practical options are to await supplier filing, recover tax from the supplier, or provisionally claim and immediately reverse the credit under protest while observing statutory time limits. en-us Mon, 18 Oct 2021 21:01:22 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117578 Rule 36(4) addresses invoices reported in the supplier's return and the 5% cushion applies only to eligible credit; therefore entitlement to input tax credit where the supplier has not filed the return is uncertain and may be disputed. Practical options are to await supplier filing, recover tax from the supplier, or provisionally claim and immediately reverse the credit under protest while observing statutory time limits. Discussion-Forum GST Mon, 18 Oct 2021 21:01:22 +0530 https://www.taxtmi.com/forum/issue?id=117578