https://www.taxtmi.com/forum/issue?id=117667 Input tax credit may be claimed by a buyer when invoices appear in the portal's auto-populated purchase register despite the supplier's late return filings, provided the buyer meets substantive statutory eligibility. Portal discrepancies do not automatically negate entitlement; operational restrictions in documentary rules and yet-to-be-commenced statutory amendments must be considered. Where claim is disputed, taxpayers may reverse credit under protest or withhold utilisation while preserving rights. Enforcement, including arrest, requires culpable intent and threshold amounts for wrongful availment; absent wrongful availment, criminal action is unlikely, though administrative engagement or judicial relief may be necessary. en-us Mon, 29 Nov 2021 19:44:33 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117667 Input tax credit may be claimed by a buyer when invoices appear in the portal's auto-populated purchase register despite the supplier's late return filings, provided the buyer meets substantive statutory eligibility. Portal discrepancies do not automatically negate entitlement; operational restrictions in documentary rules and yet-to-be-commenced statutory amendments must be considered. Where claim is disputed, taxpayers may reverse credit under protest or withhold utilisation while preserving rights. Enforcement, including arrest, requires culpable intent and threshold amounts for wrongful availment; absent wrongful availment, criminal action is unlikely, though administrative engagement or judicial relief may be necessary. Discussion-Forum GST Mon, 29 Nov 2021 19:44:33 +0530 https://www.taxtmi.com/forum/issue?id=117667