https://www.taxtmi.com/forum/issue?id=118336 Section 38 provides auto drafted information including inward supplies reflected in Form GSTR 2B, which indicates supplies for which credit may be available but does not by itself create entitlement. Section 41 permits the registered person to avail ITC by self assessment subject to conditions and restrictions, and eligibility remains governed by Section 16 and the requirement that suppliers furnish outward supply details and tax be paid as prescribed. en-us Sat, 21 Jan 2023 17:47:38 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118336 Section 38 provides auto drafted information including inward supplies reflected in Form GSTR 2B, which indicates supplies for which credit may be available but does not by itself create entitlement. Section 41 permits the registered person to avail ITC by self assessment subject to conditions and restrictions, and eligibility remains governed by Section 16 and the requirement that suppliers furnish outward supply details and tax be paid as prescribed. Discussion-Forum GST Sat, 21 Jan 2023 17:47:38 +0530 https://www.taxtmi.com/forum/issue?id=118336