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    <title>Goods Lost during the transit</title>
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    <description>Taxpayer claimed Input Tax Credit in GSTR-3B though some invoiced goods were not received and a credit note excluding tax was issued. The guidance directs following an earlier authoritative reply for the appropriate reversal mechanism and additionally requires payment of statutory interest on the wrongly availed credit.</description>
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      <description>Taxpayer claimed Input Tax Credit in GSTR-3B though some invoiced goods were not received and a credit note excluding tax was issued. The guidance directs following an earlier authoritative reply for the appropriate reversal mechanism and additionally requires payment of statutory interest on the wrongly availed credit.</description>
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