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    <description>Denial of GST credit was based on the supplier&#039;s late filing of GSTR 1 beyond the prescribed date for FY 2017-18, implicating the supplier return filing condition for input tax credit. Import visibility questions focus on whether Form GSTR 2A reflects IGST on imports and courier imports; the expert reply states import details do not appear in Form GSTR 2A.</description>
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