Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
For the disputed period, a year-wise GSTR-2A/GSTR-3B mismatch alone could not sustain denial of input tax credit where omitted prior-year credit was claimed within the statutory time and could be verified invoice-wise. GSTR-2A operated as a facilitative statement, and no independent ineligibility of the reflected credit was alleged. A reasoned appellate order must address material grounds, state the points for determination, and provide reasons even where the appellant does not appear. Certification requirements for supplier-side invoice mismatches did not apply where the discrepancy arose solely from comparing current-year GSTR-3B with current-year GSTR-2A, without any supplier reporting default. The disputed ITC demand, related interest, and penalty were quashed.
For the disputed period, a year-wise GSTR-2A/GSTR-3B mismatch alone could not sustain denial of input tax credit where omitted prior-year credit was claimed within the statutory time and could be verified invoice-wise. GSTR-2A operated as a facilitative statement, and no independent ineligibility of the reflected credit was alleged. A reasoned appellate order must address material grounds, state the points for determination, and provide reasons even where the appellant does not appear. Certification requirements for supplier-side invoice mismatches did not apply where the discrepancy arose solely from comparing current-year GSTR-3B with current-year GSTR-2A, without any supplier reporting default. The disputed ITC demand, related interest, and penalty were quashed.
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TaxTMI 
TaxTMI 
