Input tax credit on goods available only on receipt of goods

In re M/s Pasco Motor LLP (GST AAR Haryana)

In case of invoices being raised by supplier in previous month and goods being received in the succeeding month, input tax credit on goods so received shall be available to the applicant, only when applicant has received the goods.

The liability to pay tax shall arise on the basis of time of supply, which in case of supply of goods is earlier of the following dates-