Supplier tax payment condition for input tax credit requires recipient compliance, with credit re-availment available after supplier remittance.
Input tax credit under Section 16(2)(c) of the CGST Act is contingent upon actual remittance of tax by the supplier to the Government. The conditions for credit are treated as cumulative and linked to the reversal and re-availment framework and the recipient's burden to establish eligibility. Input tax credit is a statutory concession subject to strict compliance. Where credit is reversed for supplier non-payment, it may be re-availed after the supplier discharges the tax liability. Supplier due diligence, compliance monitoring and contractual indemnities are identified as safeguards. (AI Summary)

Shipping bill amendment under customs law turns on contemporaneous evidence, not a circular-based time bar or clerical code error.
Section 149 of the Customs Act, 1962 permits amendment of shipping bills on the basis of contemporaneous documentary evidence, and a departmental circular cannot impose a limitation period not found in the statute. Where DFIA file numbers were allotted and the shipping bills themselves referred to the DFIA scheme, an incorrect billing code is a clerical error, not a conversion of scheme. Non-examination of the goods at export does not, by itself, make the amendment impermissible. (AI Summary)

Unjust enrichment limits cannot defeat mandatory anti-dumping duty refunds where the statute itself directs repayment.
Mandatory refund of provisional anti-dumping duty under Rule 21(3) of the ADD Rules is described as a self-executing statutory obligation, so the refund mechanism does not depend on a separate importer application and the unjust enrichment test under Section 11B cannot be imported to defeat a refund that the Rules themselves direct. The article further states that accounting treatment of duty as "expenditure" rather than as a "receivable" does not by itself establish pass-through, and that a chartered accountant's certificate of non-passing of duty incidence is valid evidence. (AI Summary)

Invoice Management System requires recipient verification before claiming ITC; bulk automation tools streamline portal actions and reconciliation.
The Invoice Management System requires recipients to review supplier uploaded invoices and mark Accept, Reject, or Pending before invoices flow into the auto generated GSTR 2B used for Input Tax Credit determination. This places affirmative verification responsibility on recipients, creating operational burdens for large invoice volumes and risks of incorrect or deemed acceptance. A GST IMS Bulk Update Tool offers a workflow: download consolidated IMS data, perform offline verification against books and vendor records, mark actions in the sheet, and upload in bulk to update portal actions, thereby streamlining compliance while preserving verification. (AI Summary)

Deferred Customs Duty for manufacturer importers grants short-term interest-free credit and streamlined eligibility for compliant manufacturers.
Approved Eligible Manufacturer Importers meeting prescribed eligibility - valid IEC and GST registration, import track record, consistent GST compliance, solvency, and no serious prosecution or insolvency issues - may clear imports without immediate duty payment and remit customs duty by the first day of the following month under the deferred payment rules, receiving an interest-free short-term credit period irrespective of AEO status. (AI Summary)