TaxTMI 
TaxTMI 
how can we counter i had written purcahse ewaybill were generated by supplier and not our responsibility and could be due to less than 50000 bills but still demanding itc in ADT-02
Eway bill comparision with purchases and its itc in adt 02 and demand itc diffrence
02 Oct 2026 
4 Replies 
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Input tax credit eligibility requires proof of genuine purchases; e-way-bill discrepancies alone should not trigger reversal.
Input tax credit eligibility should be assessed independently of e-way-bill compliance. Genuine purchases may be supported through tax invoices, books of account, banking-channel payment, actual receipt of goods, accounting and return records, and supplier reporting and tax payment where applicable. An e-way-bill discrepancy alone does not establish a basis for ITC reversal without identifying a failed ITC condition. Invoice-wise reconciliation and supporting transaction records should be provided. (AI Summary)
Input tax credit eligibility should be assessed independently of e-way-bill compliance. Genuine purchases may be supported through tax invoices, books of account, banking-channel payment, actual receipt of goods, accounting and return records, and supplier reporting and tax payment where applicable. An e-way-bill discrepancy alone does not establish a basis for ITC reversal without identifying a failed ITC condition. Invoice-wise reconciliation and supporting transaction records should be provided. (AI Summary)
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Effectively ITC is governed by Section 16 of the CGST Act, 2017. However an e-way bill is one of the prescribed document under Section 68 for the purpose of transportation of consignment of goods in transit. And this can be generated for multiple reasons other than direct supply of goods.