https://www.taxtmi.com/forum/issue?id=118915 Allegations arose that ITC was ineligible because supplier invoices were uploaded in GSTR-1 after the section 16(4) availment deadline. The core issue is whether the timing condition is a recipient-only obligation or dependent on supplier filing. Board Circular No.183/15/2022 may permit recovery of reversed ITC or restoration where suppliers later deposit tax and reconciliation supports the claim. Case law largely supports revenue positions, but taxpayers can argue that GSTR 2A appearance was not a statutory prerequisite for 2018-19 and assert that the department must not retain tax while denying rightful credit. en-us Fri, 22 Dec 2023 14:02:35 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118915 Allegations arose that ITC was ineligible because supplier invoices were uploaded in GSTR-1 after the section 16(4) availment deadline. The core issue is whether the timing condition is a recipient-only obligation or dependent on supplier filing. Board Circular No.183/15/2022 may permit recovery of reversed ITC or restoration where suppliers later deposit tax and reconciliation supports the claim. Case law largely supports revenue positions, but taxpayers can argue that GSTR 2A appearance was not a statutory prerequisite for 2018-19 and assert that the department must not retain tax while denying rightful credit. Discussion-Forum GST Fri, 22 Dec 2023 14:02:35 +0530 https://www.taxtmi.com/forum/issue?id=118915