https://www.taxtmi.com/forum/issue?id=119049 When entitlement to input tax credit requires both satisfaction of eligibility conditions and the procedural step of claiming the credit by filing prescribed returns and obtaining credit in the electronic credit ledger. Mere entries in a taxpayer's books, without corresponding return filing and electronic ledger credit, do not constitute having taken the credit for compliance or time limit purposes. en-us Thu, 28 Mar 2024 15:20:44 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119049 When entitlement to input tax credit requires both satisfaction of eligibility conditions and the procedural step of claiming the credit by filing prescribed returns and obtaining credit in the electronic credit ledger. Mere entries in a taxpayer's books, without corresponding return filing and electronic ledger credit, do not constitute having taken the credit for compliance or time limit purposes. Discussion-Forum GST Thu, 28 Mar 2024 15:20:44 +0530 https://www.taxtmi.com/forum/issue?id=119049