- Telangana AAR ruled that credit on motor vehicle cannot be claimed if supplier shows transaction in period when recipient was claiming lower tax rate
- Applicant purchased motor vehicle in August 2023, but dealer showed invoice in GSTR-1 of July 2023
- AAR held that credit on motor vehicle not eligible as supplier’s GSTR-1 holds more weightage than physical invoice
- AAR did not consider that credit depends on fulfilment of ITC conditions, not when it auto-populated in GSTR-2B
Source: a2ztaxcorp.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
