https://www.taxtmi.com/forum/issue?id=119153 The time limit to claim input tax credit applies to the recipient and not as a condition tied to the supplier's timely filing; late supplier return filing alone does not legally defeat a recipient's validly claimed credit. Judicial guidance and transitional measures accepting retrospective effect or treating timely updating of the supplier's prescribed return within extended windows as curing non disclosure may be used to defend notices disputing credit. en-us Mon, 10 Jun 2024 17:51:10 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119153 The time limit to claim input tax credit applies to the recipient and not as a condition tied to the supplier's timely filing; late supplier return filing alone does not legally defeat a recipient's validly claimed credit. Judicial guidance and transitional measures accepting retrospective effect or treating timely updating of the supplier's prescribed return within extended windows as curing non disclosure may be used to defend notices disputing credit. Discussion-Forum GST Mon, 10 Jun 2024 17:51:10 +0530 https://www.taxtmi.com/forum/issue?id=119153