https://www.taxtmi.com/article/detailed?id=11365 The primary legal issue concerns the burden of proof for claiming input tax credit: purchasers must prove genuineness and actual receipt of goods or services with corroborative materials beyond invoices and payments. The Apex Court's KVAT guidance identified objective indicia-seller details, transport and delivery records, payment routing, acknowledgments, and invoices-as necessary evidence. Under GST, similar evidentiary expectations interact with Section 16 conditions and electronic reporting, prompting tax authorities to seek additional documents; recipients should implement proactive documentation and reconciliation procedures to preserve entitlement. en-us Fri, 28 Apr 2023 11:00:31 +0530 Fri, 28 Apr 2023 11:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11365 The primary legal issue concerns the burden of proof for claiming input tax credit: purchasers must prove genuineness and actual receipt of goods or services with corroborative materials beyond invoices and payments. The Apex Court's KVAT guidance identified objective indicia-seller details, transport and delivery records, payment routing, acknowledgments, and invoices-as necessary evidence. Under GST, similar evidentiary expectations interact with Section 16 conditions and electronic reporting, prompting tax authorities to seek additional documents; recipients should implement proactive documentation and reconciliation procedures to preserve entitlement. Articles Goods and Services Tax - GST Fri, 28 Apr 2023 11:00:31 +0530 https://www.taxtmi.com/article/detailed?id=11365