https://www.taxtmi.com/forum/issue?id=117001 Purchasers encounter portal mismatches when suppliers file returns late, causing short inputs and potential departmental queries; excess or belated supplier-reported inputs may later be refunded or carried forward. Customs and GST portals are not synchronised for import credits, and SEZ purchase inputs may not display on the portal, requiring taxpayers to reconcile records and explain differences to the department. A recent higher-court pronouncement is cited to support that purchasers should not be prejudiced solely by supplier non-filing, but taxpayers must maintain evidence and respond to notices. en-us Wed, 10 Feb 2021 09:48:56 +0530 Thu, 23 Jan 2025 15:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117001 Purchasers encounter portal mismatches when suppliers file returns late, causing short inputs and potential departmental queries; excess or belated supplier-reported inputs may later be refunded or carried forward. Customs and GST portals are not synchronised for import credits, and SEZ purchase inputs may not display on the portal, requiring taxpayers to reconcile records and explain differences to the department. A recent higher-court pronouncement is cited to support that purchasers should not be prejudiced solely by supplier non-filing, but taxpayers must maintain evidence and respond to notices. Discussion-Forum GST Wed, 10 Feb 2021 09:48:56 +0530 https://www.taxtmi.com/forum/issue?id=117001