https://www.taxtmi.com/article/detailed?id=8448 Registered persons must identify and claim any unclaimed Input Tax Credit for the 2017-18 financial year through the March GSTR 3B filing before the extended cutoff, failing which such credits will lapse. Taxpayers should reconcile monthly GSTR 3B claims with the auto populated GSTR 2A by supplier name and invoice number, maintain an invoice wise ITC ledger, and document communication with suppliers to rectify mismatches. Credits used for both taxable and exempt supplies must be apportioned to taxable use, and wrongly availed credits must be reversed with interest. en-us Thu, 04 Apr 2019 09:40:34 +0530 Thu, 04 Apr 2019 09:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8448 Registered persons must identify and claim any unclaimed Input Tax Credit for the 2017-18 financial year through the March GSTR 3B filing before the extended cutoff, failing which such credits will lapse. Taxpayers should reconcile monthly GSTR 3B claims with the auto populated GSTR 2A by supplier name and invoice number, maintain an invoice wise ITC ledger, and document communication with suppliers to rectify mismatches. Credits used for both taxable and exempt supplies must be apportioned to taxable use, and wrongly availed credits must be reversed with interest. Articles Goods and Services Tax - GST Thu, 04 Apr 2019 09:40:34 +0530 https://www.taxtmi.com/article/detailed?id=8448