TaxTMI 
TaxTMI 
In June 2022 return total Sales 10000 rs reported in B to B and balance 90000 reported in B to C buyer received notice If i issue certificate about this technical error is sufficient to buyer so that his demand nullified
GST ITC Difference period 2022-23
16 Mar 2026 
10 Replies 
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Input tax credit entitlement may survive supplier return errors, but remedy often requires judicial relief or department discretion.
A supplier's misreporting of invoices between B2B and B2C can trigger ITC demands; supplier declarations or CA certificates have been accepted in some authorities and by CBIC circulars for earlier years, but those circulars do not cover 2022-23. Case law permitting post deadline amendment and emphasizing revenue neutrality supports the recipient's ITC entitlement, yet acceptance of certificates is discretionary and, absent applicable circular relief, recipients may need to pursue judicial relief relying on bona fide error doctrines and case law. (AI Summary)
A supplier's misreporting of invoices between B2B and B2C can trigger ITC demands; supplier declarations or CA certificates have been accepted in some authorities and by CBIC circulars for earlier years, but those circulars do not cover 2022-23. Case law permitting post deadline amendment and emphasizing revenue neutrality supports the recipient's ITC entitlement, yet acceptance of certificates is discretionary and, absent applicable circular relief, recipients may need to pursue judicial relief relying on bona fide error doctrines and case law. (AI Summary)