https://www.taxtmi.com/article/detailed?id=12805 Entitlement to input tax credit under GST depends on who is legally liable to bear the expense and whether the recipient holds the invoice and corresponding input entries; ownership of the goods is not determinative. Where reimbursement is partial, credit is allowed only to the extent of cost borne by the claimant. Recoveries after incurring the cost do not automatically disqualify initial ITC if documentary evidence and return entries support the claim; agreements and accounting should reflect initial liability and subsequent recoveries. en-us Sat, 20 Jul 2024 12:29:52 +0530 Sat, 20 Jul 2024 12:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12805 Entitlement to input tax credit under GST depends on who is legally liable to bear the expense and whether the recipient holds the invoice and corresponding input entries; ownership of the goods is not determinative. Where reimbursement is partial, credit is allowed only to the extent of cost borne by the claimant. Recoveries after incurring the cost do not automatically disqualify initial ITC if documentary evidence and return entries support the claim; agreements and accounting should reflect initial liability and subsequent recoveries. Articles Goods and Services Tax - GST Sat, 20 Jul 2024 12:29:52 +0530 https://www.taxtmi.com/article/detailed?id=12805