The CBIC vide Notification No. 39/2021–Central Tax dated December 21, 2021 notified the relevant amendment made vide Section 109 of the Finance Act, 2021 w.e.f. January 01, 2022 to insert sub-clause (aa) in Section 16(2) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) that provides an additional condition to claim Input Tax Credit (“ITC”) based on invoice or debit note can be availed only when details of such invoice/debit note have been furnished by the supplier in his outward supplies (GSTR-1) and such details have been communicated to the recipient of such invoice or debit note.
Source: a2ztaxcorp.com
