https://www.taxtmi.com/forum/issue?id=119540 For the 01.01.2020-31.12.2020 period, restricted excess input tax credit over supplier-filed details was permitted, and verification of entitlement for invoices not furnished by suppliers must follow existing circular guidance; availment of such credit shall not exceed the permitted excess share of eligible credit, and documentary or declaration-based checks apply as per prior guidance. en-us Wed, 22 Jan 2025 11:31:31 +0530 Sat, 01 Feb 2025 18:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119540 For the 01.01.2020-31.12.2020 period, restricted excess input tax credit over supplier-filed details was permitted, and verification of entitlement for invoices not furnished by suppliers must follow existing circular guidance; availment of such credit shall not exceed the permitted excess share of eligible credit, and documentary or declaration-based checks apply as per prior guidance. Discussion-Forum GST Wed, 22 Jan 2025 11:31:31 +0530 https://www.taxtmi.com/forum/issue?id=119540