https://www.taxtmi.com/forum/issue?id=117814 ITC is claimable only when the recipient has physically received the goods at its registered premises; an earlier invoice received by e mail does not permit earlier availment. The receiving branch under the same PAN may claim credit from the date of physical receipt, and practical utilisation aligns with the tax period and return reporting (including GSTR 2B) that reflect the receipt. en-us Thu, 17 Feb 2022 10:13:22 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117814 ITC is claimable only when the recipient has physically received the goods at its registered premises; an earlier invoice received by e mail does not permit earlier availment. The receiving branch under the same PAN may claim credit from the date of physical receipt, and practical utilisation aligns with the tax period and return reporting (including GSTR 2B) that reflect the receipt. Discussion-Forum GST Thu, 17 Feb 2022 10:13:22 +0530 https://www.taxtmi.com/forum/issue?id=117814