https://www.taxtmi.com/article/detailed?id=8700 A registered person may claim input tax credit only up to the due date of the return under section 39 for the month of September following the end of the financial year or the filing of the relevant annual return, whichever is earlier; taxpayers must reconcile invoice-wise GSTR-3B claims with GSTR-2A and, where suppliers have omitted or misclassified invoices in GSTR-1, request corrections so adjustments can be made before the statutory cutoff. Rule 69's matching explanation requires claimed credit not exceed output tax paid on the corresponding supplier invoice, making invoice-level verification, supplier communication, and maintenance of legal-name and contact records essential to secure eligible credits. en-us Fri, 30 Aug 2019 06:09:29 +0530 Fri, 30 Aug 2019 06:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8700 A registered person may claim input tax credit only up to the due date of the return under section 39 for the month of September following the end of the financial year or the filing of the relevant annual return, whichever is earlier; taxpayers must reconcile invoice-wise GSTR-3B claims with GSTR-2A and, where suppliers have omitted or misclassified invoices in GSTR-1, request corrections so adjustments can be made before the statutory cutoff. Rule 69's matching explanation requires claimed credit not exceed output tax paid on the corresponding supplier invoice, making invoice-level verification, supplier communication, and maintenance of legal-name and contact records essential to secure eligible credits. Articles Goods and Services Tax - GST Fri, 30 Aug 2019 06:09:29 +0530 https://www.taxtmi.com/article/detailed?id=8700