https://www.taxtmi.com/forum/issue?id=119197 For inward supplies from registered suppliers under reverse charge, the relevant date for availing Input Tax Credit is the date of issue of the supplier's invoice; Circular 211/8/2024's time limit clarification for unregistered persons does not apply. An incorrect tax payment by the supplier should not by itself invalidate an ITC claim originally availed, and revenue neutrality and invoice date principles guide the year of recognition for ITC when departments later raise demands with penalty. en-us Sun, 07 Jul 2024 10:51:34 +0530 Fri, 24 Jan 2025 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119197 For inward supplies from registered suppliers under reverse charge, the relevant date for availing Input Tax Credit is the date of issue of the supplier's invoice; Circular 211/8/2024's time limit clarification for unregistered persons does not apply. An incorrect tax payment by the supplier should not by itself invalidate an ITC claim originally availed, and revenue neutrality and invoice date principles guide the year of recognition for ITC when departments later raise demands with penalty. Discussion-Forum GST Sun, 07 Jul 2024 10:51:34 +0530 https://www.taxtmi.com/forum/issue?id=119197