https://www.taxtmi.com/article/detailed?id=15592 The article contends that conditioning a bona fide recipient's entitlement to input tax credit on the supplier's filing of invoice details imposes an impossible burden on purchasers, causes double taxation where tax was already paid to the supplier, and is arbitrary because recipients lack mechanisms to compel supplier reporting; it urges administrative extension of prior circular relief and calls for the revenue board to provide a practical solution to prevent hardship. en-us Fri, 12 Dec 2025 08:56:26 +0530 Fri, 12 Dec 2025 08:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15592 The article contends that conditioning a bona fide recipient's entitlement to input tax credit on the supplier's filing of invoice details imposes an impossible burden on purchasers, causes double taxation where tax was already paid to the supplier, and is arbitrary because recipients lack mechanisms to compel supplier reporting; it urges administrative extension of prior circular relief and calls for the revenue board to provide a practical solution to prevent hardship. Articles Goods and Services Tax - GST Fri, 12 Dec 2025 08:56:26 +0530 https://www.taxtmi.com/article/detailed?id=15592