https://www.taxtmi.com/manuals?id=6695 Input Tax Credit under Section 16(2) requires prescribed documents (invoices, debit notes, bills of entry etc.) containing specified particulars, receipt of goods or services (including deemed receipt rules and contract specific constructs), supplier reporting of outward supplies and communication to recipients, actual payment of tax to the Government as required by statute, and filing of returns; Rule 36 enforces documentary conditions and bars credit where tax is confirmed as payable due to fraud, and procedural mechanisms link availment to supplier reporting and return based communication. en-us Fri, 03 Jan 2025 12:07:00 +0530 Tue, 17 Mar 2026 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6695 Input Tax Credit under Section 16(2) requires prescribed documents (invoices, debit notes, bills of entry etc.) containing specified particulars, receipt of goods or services (including deemed receipt rules and contract specific constructs), supplier reporting of outward supplies and communication to recipients, actual payment of tax to the Government as required by statute, and filing of returns; Rule 36 enforces documentary conditions and bars credit where tax is confirmed as payable due to fraud, and procedural mechanisms link availment to supplier reporting and return based communication. Manuals GST Fri, 03 Jan 2025 12:07:00 +0530 https://www.taxtmi.com/manuals?id=6695