https://www.taxtmi.com/forum/issue?id=121052 Input tax credit following retrospective cancellation of a supplier's GST registration depends on whether the recipient can establish a genuine transaction and compliance with credit conditions. Original invoices, e-way bills and timely bank payment may support the claim but may not alone prove actual receipt of goods. The recipient should provide stock records, purchase ledgers, goods-receipt notes, consumption or sale records, and delivery evidence. Cancellation from the supplier's initial registration date may invite stricter scrutiny, with inadequate proof creating exposure to reversal of credit, interest and penalty. en-us Thu, 30 Jul 2026 10:49:41 +0530 Fri, 31 Jul 2026 07:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121052 Input tax credit following retrospective cancellation of a supplier's GST registration depends on whether the recipient can establish a genuine transaction and compliance with credit conditions. Original invoices, e-way bills and timely bank payment may support the claim but may not alone prove actual receipt of goods. The recipient should provide stock records, purchase ledgers, goods-receipt notes, consumption or sale records, and delivery evidence. Cancellation from the supplier's initial registration date may invite stricter scrutiny, with inadequate proof creating exposure to reversal of credit, interest and penalty. Discussion-Forum VAT / Sales Tax Thu, 30 Jul 2026 10:49:41 +0530 https://www.taxtmi.com/forum/issue?id=121052