https://www.taxtmi.com/forum/issue?id=120155 Where an invoice correctly shows IGST but a taxpayer inadvertently claims the corresponding input tax credit under CGST and SGST, the credit remains admissible if all substantive conditions of entitlement under Section 16 are met. Clerical misallocation that causes no revenue loss is revenue-neutral, may be adjusted in future returns or rectified with the jurisdictional officer within time limits, and is supported by administrative circulars and judicial decisions recognizing the common-pool treatment of ITC. en-us Tue, 17 Jun 2025 18:14:19 +0530 Sat, 21 Jun 2025 20:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120155 Where an invoice correctly shows IGST but a taxpayer inadvertently claims the corresponding input tax credit under CGST and SGST, the credit remains admissible if all substantive conditions of entitlement under Section 16 are met. Clerical misallocation that causes no revenue loss is revenue-neutral, may be adjusted in future returns or rectified with the jurisdictional officer within time limits, and is supported by administrative circulars and judicial decisions recognizing the common-pool treatment of ITC. Discussion-Forum GST Tue, 17 Jun 2025 18:14:19 +0530 https://www.taxtmi.com/forum/issue?id=120155