https://www.taxtmi.com/forum/issue?id=117375 A taxpayer omitted a purchase invoice in a prior quarter GSTR-3B; adding it now raises input tax credit above the GSTR-2B auto-populated figure and triggers a portal warning under Rule 36(4). Advisers recommend declaring the missed invoice in the current return, noting a mismatch between the Common Portal auto-population and the statutory reconciliation process and that the validity of Rule 36(4) is contested, with annual-return reconciliation remaining the taxpayer's means to substantiate ITC. en-us Fri, 23 Jul 2021 17:33:12 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117375 A taxpayer omitted a purchase invoice in a prior quarter GSTR-3B; adding it now raises input tax credit above the GSTR-2B auto-populated figure and triggers a portal warning under Rule 36(4). Advisers recommend declaring the missed invoice in the current return, noting a mismatch between the Common Portal auto-population and the statutory reconciliation process and that the validity of Rule 36(4) is contested, with annual-return reconciliation remaining the taxpayer's means to substantiate ITC. Discussion-Forum GST Fri, 23 Jul 2021 17:33:12 +0530 https://www.taxtmi.com/forum/issue?id=117375