Can ITC b availed in absence of tax invoices

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41 Points Posted on 19 January 2022
Can ITC b availed as per per GSTR 2A,even if the recepient does not possess tax invoices as they are destroyed
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On 19 January 2022 at 20:46 Report
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Claiming Input Tax Credit (ITC) without possession of the original tax invoices, even if they are reflected in GSTR 2A, is not legally permissible. Tax authorities will likely reject such claims during an audit. To be eligible for ITC, a regular assessee must possess the necessary documentation, including tax invoices.

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Practicing Chartered Accountant
959 Points Posted on 19 January 2022
No, legally it won't be available. The tax authorities will dismiss the claim of ITC, if selected for audit.
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On 19 January 2022 at 22:59
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Profession
28271 Points Posted on 20 January 2022
Not only tax invoice but a regular assesse.
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On 20 January 2022 at 08:40

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