https://www.taxtmi.com/article/detailed?id=17349 Input tax credit entitlement requires the recipient to establish genuine transactions through invoices, proof of receipt, transport records, and banking evidence. Supplier non-compliance or Form GSTR-2A mismatch does not automatically make credit ineligible where there is no collusion, fictitious invoicing, or sham transaction. Extended limitation under section 74 requires material particulars supporting fraud, wilful misstatement, or suppression; mechanical statutory allegations and supplier default alone cannot establish culpable conduct by the recipient. en-us Fri, 04 Sep 2026 08:25:16 +0530 Fri, 04 Sep 2026 08:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17349 Input tax credit entitlement requires the recipient to establish genuine transactions through invoices, proof of receipt, transport records, and banking evidence. Supplier non-compliance or Form GSTR-2A mismatch does not automatically make credit ineligible where there is no collusion, fictitious invoicing, or sham transaction. Extended limitation under section 74 requires material particulars supporting fraud, wilful misstatement, or suppression; mechanical statutory allegations and supplier default alone cannot establish culpable conduct by the recipient. Articles Goods and Services Tax - GST Fri, 04 Sep 2026 08:25:16 +0530 https://www.taxtmi.com/article/detailed?id=17349