https://www.taxtmi.com/forum/issue?id=117480 A recipient who availed ITC on supplier invoices that appeared in GSTR-2A faces exposure because the supplier did not file GSTR-3B. The recipient may reverse the ITC in its own GSTR-3B as an "other reversal" to mitigate compliance risk. The law does not provide power to compel supplier reversal, and the burden of proof for entitlement to ITC lies on the claimant, making reversal a pragmatic way to avoid evidentiary and enforcement challenges, while litigation remains an alternative for substantial amounts. en-us Wed, 08 Sep 2021 14:08:04 +0530 Thu, 23 Jan 2025 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117480 A recipient who availed ITC on supplier invoices that appeared in GSTR-2A faces exposure because the supplier did not file GSTR-3B. The recipient may reverse the ITC in its own GSTR-3B as an "other reversal" to mitigate compliance risk. The law does not provide power to compel supplier reversal, and the burden of proof for entitlement to ITC lies on the claimant, making reversal a pragmatic way to avoid evidentiary and enforcement challenges, while litigation remains an alternative for substantial amounts. Discussion-Forum GST Wed, 08 Sep 2021 14:08:04 +0530 https://www.taxtmi.com/forum/issue?id=117480