https://www.taxtmi.com/article/detailed?id=10502 ITC is available only if statutory conditions in Section 16(2) are met: tax invoice or debit note, receipt of goods or services, tax actually paid to government by the supplier, and filing of return. Rules require the invoice to appear in GSTR 2B for claiming credit; taxpayers may argue that GSTR 2A is rule based and not binding if Section 16(2) conditions are otherwise satisfied. en-us Tue, 05 Jul 2022 10:06:35 +0530 Tue, 05 Jul 2022 10:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10502 ITC is available only if statutory conditions in Section 16(2) are met: tax invoice or debit note, receipt of goods or services, tax actually paid to government by the supplier, and filing of return. Rules require the invoice to appear in GSTR 2B for claiming credit; taxpayers may argue that GSTR 2A is rule based and not binding if Section 16(2) conditions are otherwise satisfied. Articles Goods and Services Tax - GST Tue, 05 Jul 2022 10:06:35 +0530 https://www.taxtmi.com/article/detailed?id=10502