https://www.taxtmi.com/article/detailed?id=11993 The statutory regime permits input tax credit only where supplier-uploaded invoice or debit note details exist, and a proviso requires that, for the specified multi-month period, the ceiling on credit in respect of non-uploaded invoices be computed cumulatively and adjusted in the recipient's subsequent return. A departmental circular proposing a differing calculation method via auto-populated supplier statements was held incompatible with that proviso. Administrative recovery during litigation must consider pre-deposits and is constrained from indiscriminate full recovery of disputed amounts. en-us Sat, 28 Oct 2023 08:35:53 +0530 Sat, 28 Oct 2023 08:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11993 The statutory regime permits input tax credit only where supplier-uploaded invoice or debit note details exist, and a proviso requires that, for the specified multi-month period, the ceiling on credit in respect of non-uploaded invoices be computed cumulatively and adjusted in the recipient's subsequent return. A departmental circular proposing a differing calculation method via auto-populated supplier statements was held incompatible with that proviso. Administrative recovery during litigation must consider pre-deposits and is constrained from indiscriminate full recovery of disputed amounts. Articles Goods and Services Tax - GST Sat, 28 Oct 2023 08:35:53 +0530 https://www.taxtmi.com/article/detailed?id=11993