https://www.taxtmi.com/forum/issue?id=117668 The debate focuses on whether Section 16(2)'s non obstante clause and documentary eligibility conditions (possession of invoice, receipt of goods/services, tax paid, and return filed) displace or coexist with Section 16(4)'s temporal cut off for claiming input tax credit. Contributors generally conclude that Section 16(2) provides essential documentary prerequisities to avail ITC, while Section 16(4) operates as an independent time limit that must also be satisfied; failure to comply can trigger reversal, denial of credit, or departmental show cause action. en-us Tue, 30 Nov 2021 10:17:00 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117668 The debate focuses on whether Section 16(2)'s non obstante clause and documentary eligibility conditions (possession of invoice, receipt of goods/services, tax paid, and return filed) displace or coexist with Section 16(4)'s temporal cut off for claiming input tax credit. Contributors generally conclude that Section 16(2) provides essential documentary prerequisities to avail ITC, while Section 16(4) operates as an independent time limit that must also be satisfied; failure to comply can trigger reversal, denial of credit, or departmental show cause action. Discussion-Forum GST Tue, 30 Nov 2021 10:17:00 +0530 https://www.taxtmi.com/forum/issue?id=117668