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    <title>Tax Invoices, E-way bills, and Goods Receipts are not sufficient proof to avail ITC</title>
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    <description>Input tax credit cannot be established by tax invoices, e-way bills or goods receipts alone; the claimant must prove the actual physical movement of goods and genuineness of transactions by producing vehicle details, freight payment evidence, delivery acknowledgements and payment particulars, and by ensuring reporting and tax payment conditions are met by suppliers.</description>
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      <description>Input tax credit cannot be established by tax invoices, e-way bills or goods receipts alone; the claimant must prove the actual physical movement of goods and genuineness of transactions by producing vehicle details, freight payment evidence, delivery acknowledgements and payment particulars, and by ensuring reporting and tax payment conditions are met by suppliers.</description>
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