https://www.taxtmi.com/forum/issue?id=118583 The dispute concerns entitlement to input tax credit where a supplier failed to pay and file for GST within the statutory period but later discharged the tax with interest. One position stresses that invoice date and statutory time limits bar post-facto regularisation of ITC; an opposing view argues that if the recipient claimed credit within the statutory cut-off and the supplier later pays, denial of credit would cause unjust enrichment and could be litigated. Practical measures include supplier certificates, adjustments in subsequent bills, and assessing whether the expense is creditable as repairs. en-us Mon, 12 Jun 2023 17:50:48 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118583 The dispute concerns entitlement to input tax credit where a supplier failed to pay and file for GST within the statutory period but later discharged the tax with interest. One position stresses that invoice date and statutory time limits bar post-facto regularisation of ITC; an opposing view argues that if the recipient claimed credit within the statutory cut-off and the supplier later pays, denial of credit would cause unjust enrichment and could be litigated. Practical measures include supplier certificates, adjustments in subsequent bills, and assessing whether the expense is creditable as repairs. Discussion-Forum GST Mon, 12 Jun 2023 17:50:48 +0530 https://www.taxtmi.com/forum/issue?id=118583