https://www.taxtmi.com/article/detailed?id=10100 Availability of Input Tax Credit depends on statutory conditions: possession of invoice or debit note, receipt of goods or services, tax charged being paid to Government by the supplier, and filing the return. GSTR-2A/2B and other rule-based portal statements operate as facilitative reconciliation tools and do not themselves create or replace statutory entitlement. Defences to departmental notices include reliance on books of account and self-assessment, supplier responsibility for non-payment, and the doctrine that law does not compel performance of the impossible where no mechanism exists to verify supplier payment. en-us Mon, 06 Dec 2021 09:40:48 +0530 Mon, 06 Dec 2021 09:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10100 Availability of Input Tax Credit depends on statutory conditions: possession of invoice or debit note, receipt of goods or services, tax charged being paid to Government by the supplier, and filing the return. GSTR-2A/2B and other rule-based portal statements operate as facilitative reconciliation tools and do not themselves create or replace statutory entitlement. Defences to departmental notices include reliance on books of account and self-assessment, supplier responsibility for non-payment, and the doctrine that law does not compel performance of the impossible where no mechanism exists to verify supplier payment. Articles Goods and Services Tax - GST Mon, 06 Dec 2021 09:40:48 +0530 https://www.taxtmi.com/article/detailed?id=10100