https://www.taxtmi.com/article/detailed?id=10178 Input tax credit entitlement under Section 16(2)(aa) requires supplier-furnished invoice or debit-note details in the outward-supplies statement and communication to the recipient, with Rule 36(4) prescribing reliance on GSTR-2B; because GSTR-2B omits invoices uploaded after the supplier's GSTR-1 due date until the following month, recipients must verify supplier filing, reconcile GSTR-2B with their books, and adopt contractual, operational or automated measures to protect claimable input tax credit. en-us Wed, 12 Jan 2022 10:19:40 +0530 Wed, 12 Jan 2022 10:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10178 Input tax credit entitlement under Section 16(2)(aa) requires supplier-furnished invoice or debit-note details in the outward-supplies statement and communication to the recipient, with Rule 36(4) prescribing reliance on GSTR-2B; because GSTR-2B omits invoices uploaded after the supplier's GSTR-1 due date until the following month, recipients must verify supplier filing, reconcile GSTR-2B with their books, and adopt contractual, operational or automated measures to protect claimable input tax credit. Articles Goods and Services Tax - GST Wed, 12 Jan 2022 10:19:40 +0530 https://www.taxtmi.com/article/detailed?id=10178