https://www.taxtmi.com/forum/issue?id=117761 GSTR-2A mismatches prompted an assessment treating unrecorded entries as suppressed purchases subject to tax, penalty and interest even though the recipient had no purchase invoices or credit claimed in GSTR-3B; auto-populated GSTR-2A is not conclusive and the department must establish purchases by evidence and verify the taxpayer's books, with remedies including production of accounts, seeking a hearing and filing the statutory appeal if the order was passed without proper notice. en-us Mon, 17 Jan 2022 13:01:43 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117761 GSTR-2A mismatches prompted an assessment treating unrecorded entries as suppressed purchases subject to tax, penalty and interest even though the recipient had no purchase invoices or credit claimed in GSTR-3B; auto-populated GSTR-2A is not conclusive and the department must establish purchases by evidence and verify the taxpayer's books, with remedies including production of accounts, seeking a hearing and filing the statutory appeal if the order was passed without proper notice. Discussion-Forum GST Mon, 17 Jan 2022 13:01:43 +0530 https://www.taxtmi.com/forum/issue?id=117761