Provisional input tax credit: recipient-entered invoices allowed subject to matching, intimation and potential reversal after verification. Recipient-entered invoices omitted by a supplier may be fed in GSTR-2 and attract provisional credit subject to matching. If matching fails because the supplier has not uploaded the invoice, both parties are intimated; rectification confirms provisional credit, while persistent mismatch after intimation leads to reversal of the provisionally allowed credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional input tax credit: recipient-entered invoices allowed subject to matching, intimation and potential reversal after verification.
Recipient-entered invoices omitted by a supplier may be fed in GSTR-2 and attract provisional credit subject to matching. If matching fails because the supplier has not uploaded the invoice, both parties are intimated; rectification confirms provisional credit, while persistent mismatch after intimation leads to reversal of the provisionally allowed credit.
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