Invoice mismatch and Input Tax Credit: denial and reversal where supplier fails to upload invoice or pay tax. Invoice mismatches between a recipient's GSTR-2 and a supplier's GSTR-1 require notifying the supplier; if the recipient erred, it must correct records, but if the supplier supplied goods yet failed to upload the invoice or pay tax, the recipient's claimed ITC must be disallowed and added to its output tax liability, and persistent supplier noncompliance may prompt further proceedings.
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.
Invoice mismatch and Input Tax Credit: denial and reversal where supplier fails to upload invoice or pay tax.
Invoice mismatches between a recipient's GSTR-2 and a supplier's GSTR-1 require notifying the supplier; if the recipient erred, it must correct records, but if the supplier supplied goods yet failed to upload the invoice or pay tax, the recipient's claimed ITC must be disallowed and added to its output tax liability, and persistent supplier noncompliance may prompt further proceedings.
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