Finance/Compliance Consultant
67382 Points
Posted on 10 September 2026
Although the Tax Invoice is the primary document required to claim ITC, E-way bills and Lorry Receipts (LRs) are essential corroborative proofs required to substantiate the actual movement and receipt of goods. Yes, a GST officer can deny ITC if you cannot establish the genuineness of the transaction and physical receipt of goods due to the absence of these supporting transport documents.