Dear Experts
Now, Dealers are eligible to get the ITC credit based on the GSTR2B basically.
So is there any strong valid ground to have the original signed invoice (by the supplier) with the receiver for getting Input Tax credit?
Authorities should change their stand.
Regards
SKDas
Invoice data appearing in 2B is one of the condition which confirms that tax paid by the supplier to the government as per sec 16(2). However, other 3 conditions under 16 (2) also to be satisfied to avail the ITC.
among other 3 conditions, one condition is the recipient should have a valid invoice to get eligibility to avail ITC.
CAclubindia
