https://www.taxtmi.com/article/detailed?id=12610 Restriction on claiming input tax credit depends on the law applicable in 2018-19: Section 16(2) then required possession of tax invoice/debit note, receipt of goods/services, tax payment to government, and furnishing of return under section 39. Rule 36(4)'s percentage based limits were introduced only later and were not operative for 2018-19. The later amendment requiring supplier furnished outward supply details to be communicated to recipients post dates the period; Circular 183/15/2022 instructs officials to verify statutory Section 16(2) conditions when GSTR 3B claims do not appear in GSTR 2A. en-us Wed, 15 May 2024 15:59:51 +0530 Wed, 15 May 2024 16:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12610 Restriction on claiming input tax credit depends on the law applicable in 2018-19: Section 16(2) then required possession of tax invoice/debit note, receipt of goods/services, tax payment to government, and furnishing of return under section 39. Rule 36(4)'s percentage based limits were introduced only later and were not operative for 2018-19. The later amendment requiring supplier furnished outward supply details to be communicated to recipients post dates the period; Circular 183/15/2022 instructs officials to verify statutory Section 16(2) conditions when GSTR 3B claims do not appear in GSTR 2A. Articles Goods and Services Tax - GST Wed, 15 May 2024 15:59:51 +0530 https://www.taxtmi.com/article/detailed?id=12610