https://www.taxtmi.com/forum/issue?id=120611 Whether a TR-6 challan constitutes a valid prescribed document to claim input tax credit of IGST is unsettled: no final High Court has upheld TR-6 for ITC, a pending judicial matter exists, and an appellate authority has considered related authorities without producing definitive validation. A customs notification and circular effective 1 November 2025 permit reassessment and regularisation to facilitate IGST credit via online TR-6 functionality, but practitioners face electronic filing rejections when seeking regularisation and credit. en-us Fri, 21 Nov 2025 18:53:29 +0530 Mon, 01 Dec 2025 18:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120611 Whether a TR-6 challan constitutes a valid prescribed document to claim input tax credit of IGST is unsettled: no final High Court has upheld TR-6 for ITC, a pending judicial matter exists, and an appellate authority has considered related authorities without producing definitive validation. A customs notification and circular effective 1 November 2025 permit reassessment and regularisation to facilitate IGST credit via online TR-6 functionality, but practitioners face electronic filing rejections when seeking regularisation and credit. Discussion-Forum GST Fri, 21 Nov 2025 18:53:29 +0530 https://www.taxtmi.com/forum/issue?id=120611