https://www.taxtmi.com/forum/issue?id=118162 Input tax credit claimed in September 2018 is valid where the taxpayer met entitlement conditions; a supplier's delayed GSTR 1 filing does not invalidate such credit. Reliance on GSTR 2A/2B as a formal basis for credit arose later and earlier periods were governed by rules and administrative guidance. Table 8D entries in the annual return were informational, reflecting credits visible in GSTR 2A but not availed within the prior window, and could not be retroactively claimed after the administrative deadline. en-us Sat, 17 Sep 2022 11:49:15 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118162 Input tax credit claimed in September 2018 is valid where the taxpayer met entitlement conditions; a supplier's delayed GSTR 1 filing does not invalidate such credit. Reliance on GSTR 2A/2B as a formal basis for credit arose later and earlier periods were governed by rules and administrative guidance. Table 8D entries in the annual return were informational, reflecting credits visible in GSTR 2A but not availed within the prior window, and could not be retroactively claimed after the administrative deadline. Discussion-Forum GST Sat, 17 Sep 2022 11:49:15 +0530 https://www.taxtmi.com/forum/issue?id=118162