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    <title>Eligibility of ITC AGAINST LATE PAYMENT OF OUR VENDOR</title>
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    <description>Availability of Input Tax Credit is disputed where the supplier paid tax after the recipient claimed credit; the statutory condition that tax must be actually paid to government and a separate statutory time limit for claiming credit may together preclude regularising a credit taken earlier if the supplier&#039;s payment occurs after the claim period has expired.</description>
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      <description>Availability of Input Tax Credit is disputed where the supplier paid tax after the recipient claimed credit; the statutory condition that tax must be actually paid to government and a separate statutory time limit for claiming credit may together preclude regularising a credit taken earlier if the supplier&#039;s payment occurs after the claim period has expired.</description>
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