https://www.taxtmi.com/forum/issue?id=114779 Disputes where Input Tax Credit appears in GSTR 3B but not in GSTR 2A require reconciliation of supplier reported outward supplies and recipient records; original invoices, payment evidence, and proof of receipt support ITC claims, yet the burden of proof lies on the claimant and unresolved mismatches may be added to the recipient's output liability. Recipients should obtain supplier corrections to GSTR 1, reconcile with 2A, and present documentary evidence when replying to departmental notices. en-us Wed, 20 Mar 2019 16:52:10 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114779 Disputes where Input Tax Credit appears in GSTR 3B but not in GSTR 2A require reconciliation of supplier reported outward supplies and recipient records; original invoices, payment evidence, and proof of receipt support ITC claims, yet the burden of proof lies on the claimant and unresolved mismatches may be added to the recipient's output liability. Recipients should obtain supplier corrections to GSTR 1, reconcile with 2A, and present documentary evidence when replying to departmental notices. Discussion-Forum GST Wed, 20 Mar 2019 16:52:10 +0530 https://www.taxtmi.com/forum/issue?id=114779