Auto-population of recipient returns enables import of supplier-filed transaction details, facilitating input tax credit matching. GSTR-2 special feature is automatic population of recipient return fields from supplier-submitted return data, enabling automated matching and reconciliation for Input Tax Credit by importing supplier-disclosed transaction details into the recipient's return workflow.
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Provisions expressly mentioned in the judgment/order text.
Auto-population of recipient returns enables import of supplier-filed transaction details, facilitating input tax credit matching.
GSTR-2 special feature is automatic population of recipient return fields from supplier-submitted return data, enabling automated matching and reconciliation for Input Tax Credit by importing supplier-disclosed transaction details into the recipient's return workflow.
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