https://www.taxtmi.com/forum/issue?id=117981 Entitlement to Input Tax Credit for purchases from an unregistered supplier depends on tax being discharged by the recipient under the reverse charge mechanism; when the recipient pays tax under reverse charge, that tax can be claimed as credit in the month of payment, provided the supplies are not subject to statutory blocks on credit. en-us Fri, 03 Jun 2022 17:14:16 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117981 Entitlement to Input Tax Credit for purchases from an unregistered supplier depends on tax being discharged by the recipient under the reverse charge mechanism; when the recipient pays tax under reverse charge, that tax can be claimed as credit in the month of payment, provided the supplies are not subject to statutory blocks on credit. Discussion-Forum GST Fri, 03 Jun 2022 17:14:16 +0530 https://www.taxtmi.com/forum/issue?id=117981