https://www.taxtmi.com/forum/issue?id=114204 Mere appearance of invoices in auto populated GSTR 2A does not constitute availment or utilization of ITC by the recipient; liability for incorrect B2B invoice entries rests with the supplier who uploaded them in GSTR 1. If the recipient has not debited the electronic credit ledger or used the credit, they are not responsible for the fake ITC. Practically, the recipient should ask the supplier to amend their GSTR 1 so the correct person receives eligible ITC, and may notify the jurisdictional officer with GSTR 2A proof. en-us Thu, 04 Oct 2018 08:30:43 +0530 Thu, 23 Jan 2025 15:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114204 Mere appearance of invoices in auto populated GSTR 2A does not constitute availment or utilization of ITC by the recipient; liability for incorrect B2B invoice entries rests with the supplier who uploaded them in GSTR 1. If the recipient has not debited the electronic credit ledger or used the credit, they are not responsible for the fake ITC. Practically, the recipient should ask the supplier to amend their GSTR 1 so the correct person receives eligible ITC, and may notify the jurisdictional officer with GSTR 2A proof. Discussion-Forum GST Thu, 04 Oct 2018 08:30:43 +0530 https://www.taxtmi.com/forum/issue?id=114204