Chartered Accountant
39039 Points
Joined September 2008
Supplier has raised valid bill with your GST No.
If the supplier uploads the data including your GST no.
The credit gets autopopulated in your Electronci credit register
If not in register- you may upload
In in ECR then verify and if ok - credit is provisional available to be utilised.
The supplier needs to pay his liability and file his valid return.
If he does so - your credit is final.
If he does not then the credit in your ECR would be debited to your output liability along with interest for that period and you would have to pay GST.
Between the eligibility and actual final free use of credit a bit of procedure by supplier + you is involved.
and files valid