https://www.taxtmi.com/forum/issue?id=118525 E-way bill is not mandatory to claim ITC; entitlement depends on satisfying Section 16(2) conditions including possession of prescribed documents and receipt of goods. Under Section 155 the claimant bears the burden of proving eligibility, but documentary and transactional evidence other than an e-way bill-transport receipts, freight/toll payments, invoices in supplier returns, CCTV, driver statements, stock records and payment proof-can demonstrate receipt. The department must adduces cogent material to prove fraud; absent such material, bona fide recipients meeting statutory conditions should not be denied ITC. en-us Mon, 15 May 2023 09:49:52 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118525 E-way bill is not mandatory to claim ITC; entitlement depends on satisfying Section 16(2) conditions including possession of prescribed documents and receipt of goods. Under Section 155 the claimant bears the burden of proving eligibility, but documentary and transactional evidence other than an e-way bill-transport receipts, freight/toll payments, invoices in supplier returns, CCTV, driver statements, stock records and payment proof-can demonstrate receipt. The department must adduces cogent material to prove fraud; absent such material, bona fide recipients meeting statutory conditions should not be denied ITC. Discussion-Forum GST Mon, 15 May 2023 09:49:52 +0530 https://www.taxtmi.com/forum/issue?id=118525