https://www.taxtmi.com/article/detailed?id=17077 Input tax credit under GST is a conditional statutory entitlement requiring tax charged on a supply to be actually paid to the Government. Invoice possession, receipt of goods, payment to the supplier, and reflection in GSTR-2A or GSTR-2B do not by themselves conclusively establish eligibility. The claimant bears the burden of proving credit eligibility, making supplier compliance, vendor due diligence, reconciliation, and contractual safeguards material. Where a supplier defaults, credit may require reversal but can be re-availed once the supplier pays the tax. Effective recovery from defaulting suppliers remains important to the scheme's fair operation. en-us Sat, 01 Aug 2026 08:35:26 +0530 Sat, 01 Aug 2026 08:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17077 Input tax credit under GST is a conditional statutory entitlement requiring tax charged on a supply to be actually paid to the Government. Invoice possession, receipt of goods, payment to the supplier, and reflection in GSTR-2A or GSTR-2B do not by themselves conclusively establish eligibility. The claimant bears the burden of proving credit eligibility, making supplier compliance, vendor due diligence, reconciliation, and contractual safeguards material. Where a supplier defaults, credit may require reversal but can be re-availed once the supplier pays the tax. Effective recovery from defaulting suppliers remains important to the scheme's fair operation. Articles Goods and Services Tax - GST Sat, 01 Aug 2026 08:35:26 +0530 https://www.taxtmi.com/article/detailed?id=17077