https://www.taxtmi.com/forum/issue?id=119534 Entitlement to input tax credit linked to payment of invoice value and tax to the supplier; debit or credit notes alone do not suffice unless payment is made or adjustments are supported by required documentary and payment records. Incidental expenses such as bank charges affect valuation and must be considered; if the supplier has paid the tax, recipient credit should not be impacted and book adjustments or a documented financial credit note are ordinarily acceptable. en-us Tue, 21 Jan 2025 08:17:26 +0530 Thu, 23 Jan 2025 14:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119534 Entitlement to input tax credit linked to payment of invoice value and tax to the supplier; debit or credit notes alone do not suffice unless payment is made or adjustments are supported by required documentary and payment records. Incidental expenses such as bank charges affect valuation and must be considered; if the supplier has paid the tax, recipient credit should not be impacted and book adjustments or a documented financial credit note are ordinarily acceptable. Discussion-Forum GST Tue, 21 Jan 2025 08:17:26 +0530 https://www.taxtmi.com/forum/issue?id=119534