input tax credit

If there is a condition that tax should have been paid to gov for availing ITC...then what is provisional credit....is it admissible while calculating eligible credit
Replies (1)
First, the credit what you claim in GSTR 2 is provisional and subject to matching of GSTR 3 of both supplier and recipient by GSTN
If supplier has not paid GST on a supply then ITC is not available to the recipient is one of the conditions stipulated in Sec. 16(2)

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