https://www.taxtmi.com/forum/issue?id=117284 Delayed supplier filing may prevent outward supplies from auto-populating in the recipient's Table 8A, producing a mismatch despite the recipient's timely GSTR-3B and appearance of invoices in GSTR-2A. Administrative guidance treated Table 8A and GSTR-2A as information tables, not as bases to deny Input Tax Credit. The recipient retains rights under S.16 if substantive conditions for credit are satisfied; taxpayers should make representations and, if needed, legally challenge any departmental restriction, relying on GSTR-3B and reconciliation evidence. en-us Wed, 16 Jun 2021 19:50:38 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117284 Delayed supplier filing may prevent outward supplies from auto-populating in the recipient's Table 8A, producing a mismatch despite the recipient's timely GSTR-3B and appearance of invoices in GSTR-2A. Administrative guidance treated Table 8A and GSTR-2A as information tables, not as bases to deny Input Tax Credit. The recipient retains rights under S.16 if substantive conditions for credit are satisfied; taxpayers should make representations and, if needed, legally challenge any departmental restriction, relying on GSTR-3B and reconciliation evidence. Discussion-Forum GST Wed, 16 Jun 2021 19:50:38 +0530 https://www.taxtmi.com/forum/issue?id=117284