In case supplier has deposited the taxes but the receiver has not received the goods, is receiver entitled to avail credit?

Yes if the receiver can prove later that goods are received subsequently

Yes, it will be automatically show in recipient monthly returns.

No, as one of the conditions of section 16(2) is not fulfilled.

In case supplier has deposited the taxes but the receiver ha

1.	In case supplier has deposited the taxes but the receiver has not received the goods, is receiver entitled to avail credit?
A.	Yes, it will be automatically show in recipient monthly returns.
B.	No, as one of the conditions of section 16(2) is not fulfilled.
C.	Yes if the receiver can prove later that goods are received subsequently
D.	None of the above
Answer» C. Yes if the receiver can prove later that goods are received subsequently