https://www.taxtmi.com/forum/issue?id=118637 Availability of input tax credit hinges on receipt of goods or receipt in law; where two registered firms share premises, transfer of title by invoice can constitute receipt without physical movement. Documentary and accounting records such as invoices, stock registers, bank payments and CA certificates can substantiate receipt. Generation of E-way bills when no physical movement occurred raises suspicion but does not alone determine entitlement; the claimant must prove genuineness while the department must prove fraud. en-us Tue, 11 Jul 2023 14:43:23 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118637 Availability of input tax credit hinges on receipt of goods or receipt in law; where two registered firms share premises, transfer of title by invoice can constitute receipt without physical movement. Documentary and accounting records such as invoices, stock registers, bank payments and CA certificates can substantiate receipt. Generation of E-way bills when no physical movement occurred raises suspicion but does not alone determine entitlement; the claimant must prove genuineness while the department must prove fraud. Discussion-Forum GST Tue, 11 Jul 2023 14:43:23 +0530 https://www.taxtmi.com/forum/issue?id=118637