https://www.taxtmi.com/forum/issue?id=118661 Whether a registered person may claim input tax credit under Section 16(2)(b) when goods are not physically received depends on the explanation to that clause, which deems goods as received where delivery occurs to a recipient or any other person on the direction of the registered person or where documents of title are transferred. The explanation therefore permits recognition of possession or control via transfer of documents of title, enabling constructive delivery to satisfy the receipt requirement for ITC in specified situations, subject to evidential proof and potential administrative challenge. en-us Tue, 25 Jul 2023 10:45:02 +0530 Fri, 24 Jan 2025 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118661 Whether a registered person may claim input tax credit under Section 16(2)(b) when goods are not physically received depends on the explanation to that clause, which deems goods as received where delivery occurs to a recipient or any other person on the direction of the registered person or where documents of title are transferred. The explanation therefore permits recognition of possession or control via transfer of documents of title, enabling constructive delivery to satisfy the receipt requirement for ITC in specified situations, subject to evidential proof and potential administrative challenge. Discussion-Forum GST Tue, 25 Jul 2023 10:45:02 +0530 https://www.taxtmi.com/forum/issue?id=118661