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    <title>What if the invoices do not match? Whether ITC given or denied? If denied, what action is taken against supplier?</title>
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    <description>ITC claimed depends on invoice matching between GSTR-2 and GSTR-1; persistent mismatches after notice lead to reversal of ITC, and if the supplier issued the invoice but failed to upload it or pay tax, recovery action and proceedings will be taken against the supplier.</description>
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