Input tax credit mismatch triggers portal intimation requiring payment or explanation within a short period to avoid recovery. The rules require bank account details on the common portal within thirty days of registration or before first outward-supply filing; non-compliance blocks GSTR-1/invoice furnishing. Registrations may be suspended upon automated detection of significant return-to-GSTR-1 or GSTR-2B anomalies or contravention of rule 10A; suspensions for rule 10A contraventions are revoked on compliance. New rule 88D mandates electronic intimation (Form GST DRC-01C) of excess input tax credit with a seven-day period to pay the excess with interest via Form GST DRC-03 or furnish an explanation, failing which recovery under section 73/74 follows.
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.
Input tax credit mismatch triggers portal intimation requiring payment or explanation within a short period to avoid recovery.
The rules require bank account details on the common portal within thirty days of registration or before first outward-supply filing; non-compliance blocks GSTR-1/invoice furnishing. Registrations may be suspended upon automated detection of significant return-to-GSTR-1 or GSTR-2B anomalies or contravention of rule 10A; suspensions for rule 10A contraventions are revoked on compliance. New rule 88D mandates electronic intimation (Form GST DRC-01C) of excess input tax credit with a seven-day period to pay the excess with interest via Form GST DRC-03 or furnish an explanation, failing which recovery under section 73/74 follows.
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