https://www.taxtmi.com/article/detailed?id=10138 An amendment to Section 16 requires that input tax credit is claimable only if the supplier has furnished invoice details in outward supplies and communicated them to the recipient; from January 2022 ITC entitlement is tied to supplier filed data (GSTR 2A/2B) and matching, Rule 36(4)'s excess allowance is curtailed, Rule 69 explains GSTR 2A as the matching source, and recovery provisions under section 79 may be invoked without a show cause notice where return discrepancies arise. en-us Sat, 25 Dec 2021 10:27:10 +0530 Sat, 25 Dec 2021 10:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10138 An amendment to Section 16 requires that input tax credit is claimable only if the supplier has furnished invoice details in outward supplies and communicated them to the recipient; from January 2022 ITC entitlement is tied to supplier filed data (GSTR 2A/2B) and matching, Rule 36(4)'s excess allowance is curtailed, Rule 69 explains GSTR 2A as the matching source, and recovery provisions under section 79 may be invoked without a show cause notice where return discrepancies arise. Articles Goods and Services Tax - GST Sat, 25 Dec 2021 10:27:10 +0530 https://www.taxtmi.com/article/detailed?id=10138