GSTAT says invoices and payments alone do not prove GST input tax credit
In short
The GST Appellate Tribunal said tax invoices, e-way bills and bank payments by themselves do not prove that goods were actually received for a GST credit claim. It said the taxpayer must still prove genuine inward supply under Section 155.
The ruling could make GST claims harder to defend in disputes.
What the reporting says
The GST Appellate Tribunal said tax invoices, e-way bills and bank payments alone do not prove actual receipt of goods for a GST input tax credit claim. The ruling reinforces a stricter evidence standard for credit claims in GST disputes.
Why it matters
The GST Appellate Tribunal held that tax invoices, e-way bills and bank payments alone are not enough to prove actual receipt of goods for an input tax credit claim. The reported reason is that the burden of proving genuine inward supply under Section 155 remains on the taxpayer, and the documents must show actual receipt. The decision affects GST compliance and dispute outcomes for businesses claiming credit.