https://www.taxtmi.com/circulars?id=70090 Input tax credit under the GST framework is available only subject to the condition that the tax charged on the supply has actually been paid to the Government by the supplier. A tax invoice by itself is not sufficient where the dealer cannot produce additional material to show actual supply of goods and deposit of tax by the supplier. Proceedings for wrong availment of ITC may be initiated where tax has not been paid, has been wrongly availed, or the credit is linked to fraud or wilful misstatement. en-us Tue, 03 Jun 2025 00:00:00 +0530 Tue, 19 May 2026 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70090 Input tax credit under the GST framework is available only subject to the condition that the tax charged on the supply has actually been paid to the Government by the supplier. A tax invoice by itself is not sufficient where the dealer cannot produce additional material to show actual supply of goods and deposit of tax by the supplier. Proceedings for wrong availment of ITC may be initiated where tax has not been paid, has been wrongly availed, or the credit is linked to fraud or wilful misstatement. Circulars GST - States Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70090