https://www.taxtmi.com/acts?id=22402 Recipient-entered invoices omitted by a supplier may be fed in GSTR-2 and attract provisional credit subject to matching. If matching fails because the supplier has not uploaded the invoice, both parties are intimated; rectification confirms provisional credit, while persistent mismatch after intimation leads to reversal of the provisionally allowed credit. en-us Thu, 22 Sep 2016 17:24:07 +0530 Thu, 22 Sep 2016 17:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22402 Recipient-entered invoices omitted by a supplier may be fed in GSTR-2 and attract provisional credit subject to matching. If matching fails because the supplier has not uploaded the invoice, both parties are intimated; rectification confirms provisional credit, while persistent mismatch after intimation leads to reversal of the provisionally allowed credit. Act-Rules Bills Thu, 22 Sep 2016 17:24:07 +0530 https://www.taxtmi.com/acts?id=22402