Duplicate for transport invoice

DUPLICATE FOR TRANSPORT INVOICE is necessary to claim ITC under GST?

the said invoice has whose right, buyer or seller ? 

my seller wants to send it back for futher claim from his seller company 

please guide

 

Replies (1)

Receiver should be in possession of tax invoice and the goods must be received. These are the two conditions to claim ITC upfornt. Duplicate copy of transporter is not relevant.

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