https://www.taxtmi.com/article/detailed?id=10136 A recipient may claim Input Tax Credit only where the supplier has furnished the invoice or debit note details in the statement of outward supplies and those details have been communicated to the recipient via the portal; consequently, ITC entitlement requires possession of the invoice, receipt of goods/services, actual tax payment to government, and filing of the recipient's return, while the earlier 5% tolerance for non-uploaded invoices loses relevance after the effective date. en-us Sat, 25 Dec 2021 10:25:18 +0530 Sat, 25 Dec 2021 10:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10136 A recipient may claim Input Tax Credit only where the supplier has furnished the invoice or debit note details in the statement of outward supplies and those details have been communicated to the recipient via the portal; consequently, ITC entitlement requires possession of the invoice, receipt of goods/services, actual tax payment to government, and filing of the recipient's return, while the earlier 5% tolerance for non-uploaded invoices loses relevance after the effective date. Articles Goods and Services Tax - GST Sat, 25 Dec 2021 10:25:18 +0530 https://www.taxtmi.com/article/detailed?id=10136