https://www.taxtmi.com/forum/issue?id=118339 Claiming input tax credit for IGST paid later via a manual challan hinges on whether a manual challan qualifies as a prescribed tax paying document equivalent to the Bill of Entry or invoice for import transactions, and on time bar implications when credit for earlier imports is taken in a subsequent return. While acceptance of tax payment by the department supports credit, taxpayers face risk of departmental notices and potential litigation when claiming such delayed ITC. en-us Wed, 25 Jan 2023 13:15:23 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118339 Claiming input tax credit for IGST paid later via a manual challan hinges on whether a manual challan qualifies as a prescribed tax paying document equivalent to the Bill of Entry or invoice for import transactions, and on time bar implications when credit for earlier imports is taken in a subsequent return. While acceptance of tax payment by the department supports credit, taxpayers face risk of departmental notices and potential litigation when claiming such delayed ITC. Discussion-Forum GST Wed, 25 Jan 2023 13:15:23 +0530 https://www.taxtmi.com/forum/issue?id=118339