https://www.taxtmi.com/article/detailed?id=9746 The article provides practical guidance for claiming input tax credit when supplier invoices are missing from a buyer's auto populated returns, explaining that rule 36(4) conditions credit on supplier disclosure in GSTR 1 and that circular guidance limits its retrospective application. It recommends obtaining supplier declarations or CA certifications of tax payment, treating supplier GSTR 1 disclosure (even if late or corrected) as compliance, and adopting contractual and vendor management measures to mitigate mismatches between GSTR 1, GSTR 2A/2B and buyers' GSTR 3B claims. en-us Tue, 13 Apr 2021 09:01:01 +0530 Tue, 13 Apr 2021 13:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9746 The article provides practical guidance for claiming input tax credit when supplier invoices are missing from a buyer's auto populated returns, explaining that rule 36(4) conditions credit on supplier disclosure in GSTR 1 and that circular guidance limits its retrospective application. It recommends obtaining supplier declarations or CA certifications of tax payment, treating supplier GSTR 1 disclosure (even if late or corrected) as compliance, and adopting contractual and vendor management measures to mitigate mismatches between GSTR 1, GSTR 2A/2B and buyers' GSTR 3B claims. Articles Goods and Services Tax - GST Tue, 13 Apr 2021 09:01:01 +0530 https://www.taxtmi.com/article/detailed?id=9746