Why can input tax credit be denied even when a valid invoice is held?

Assurance, Tax & Advisory

Indirect Tax & GST

GST registration, returns, reconciliations, refunds, litigation and departmental representation across states.

Overview

GST is a monthly discipline with annual consequences. Input tax credit is lost through reconciliation gaps far more often than through deliberate positions, and classification decisions made once tend to persist for years. We keep the routine tight and reserve judgement for where it genuinely matters.

What this covers

How we help

GST compliance

Registration, periodic returns, annual return and reconciliation statement.

GST litigation and representation

Notice response, departmental audit, appeals and representation before authorities.

Input tax credit review

Reconciliation against auto-populated statements, credit eligibility and vendor follow-up.

Classification and rate advisory

HSN and SAC classification, place-of-supply and valuation positions.

Refunds

Export, inverted duty structure and excess-balance refund applications.

Certification

Certificates and reconciliations required under GST law.

Who leads this

Partner contact

CA Vanesh Kumar Nadar

Partner

FCA · LLB · B.Com · DISA (ICAI)

Email

CA Ketan Dani

Partner

ACA · B.Com

Email

Common questions

Indirect Tax & GST — questions we are asked

Credit generally depends on the supplier having reported the supply and paid the tax, in addition to the recipient holding the invoice and having received the goods or services. A mismatch in the auto-populated statement is a common cause of denial, which is why periodic reconciliation matters more than year-end correction.