{"id":74550,"date":"2025-12-08T08:31:21","date_gmt":"2025-12-08T03:01:21","guid":{"rendered":""},"modified":"2025-12-08T08:31:21","modified_gmt":"2025-12-08T03:01:21","slug":"itc-denied-on-igst-paid-via-pre-notice-consultation-documents-not-valid-under-section-16-2-and-rule-36-1-d","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74550","title":{"rendered":"ITC denied on IGST paid via pre-notice consultation, documents not valid under Section 16(2) and Rule 36(1)(d)"},"content":{"rendered":"<p>ITC denied on IGST paid via pre-notice consultation, documents not valid under Section 16(2) and Rule 36(1)(d)<br \/>Case-Laws<br \/>GST<br \/>AAR rejected the applicant&#39;s claim to avail ITC of IGST paid pursuant to a pre-notice consultation letter under Section 28(1) of the Customs Act. It held that neither the pre-consultation letter nor the duty-paying TR-6 challan qualifies as a valid tax invoice or similar document under Section 16(2) of the CGST Act or Rule 36(1)(d) of the CGST Rules. Interpreting <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94845\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITC denied on IGST paid via pre-notice consultation, documents not valid under Section 16(2) and Rule 36(1)(d)Case-LawsGSTAAR rejected the applicant&#8217;s claim to avail ITC of IGST paid pursuant to a pre-notice consultation letter under Section 28(1) of the <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74550","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74550","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74550"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74550\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}