Tax Invoice and GST Returns

This discussion clarifies when to report a transaction for GST purposes when the tax invoice date (June '21) differs from the physical movement of goods and e-way bill date (July '21). The consensus is that Input Tax Credit (ITC) is generally claimable in the month the goods are physically received by the buyer (July '21). However, if GST was paid as an advance, it can be claimed in the June '21 return.