https://www.taxtmi.com/article/detailed?id=8415 An entry in a recipient's GSTR-2A is not conclusive proof that the supplier discharged GST because GSTR-3B is not auto-populated from GSTR-1, filing discrepancies can occur, and suppliers may file GSTR-1 without GSTR-3B. If a recipient availed input tax credit on such an entry and the supplier did not discharge the tax, the recipient can be held jointly and severally liable for the unpaid tax and may be liable to a demand from revenue authorities under the cited central GST amendment. en-us Thu, 14 Mar 2019 07:28:47 +0530 Thu, 14 Mar 2019 07:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8415 An entry in a recipient's GSTR-2A is not conclusive proof that the supplier discharged GST because GSTR-3B is not auto-populated from GSTR-1, filing discrepancies can occur, and suppliers may file GSTR-1 without GSTR-3B. If a recipient availed input tax credit on such an entry and the supplier did not discharge the tax, the recipient can be held jointly and severally liable for the unpaid tax and may be liable to a demand from revenue authorities under the cited central GST amendment. Articles Goods and Services Tax - GST Thu, 14 Mar 2019 07:28:47 +0530 https://www.taxtmi.com/article/detailed?id=8415