https://www.taxtmi.com/forum/issue?id=117762 A supplier filed GSTR-1 with buyer and consignee details interchanged, later corrected invoices but missed the statutory revision window; the tax authority upheld the original GSTR-1 despite corrected records. Practical steps recommended include obtaining a CA certificate or recipient declaration that ITC was not claimed, replying to departmental notices about ITC discrepancies, and relying on books of account as primary evidence while treating GSTR-2A as only facilitative for Input Tax Credit eligibility. en-us Mon, 17 Jan 2022 13:21:51 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117762 A supplier filed GSTR-1 with buyer and consignee details interchanged, later corrected invoices but missed the statutory revision window; the tax authority upheld the original GSTR-1 despite corrected records. Practical steps recommended include obtaining a CA certificate or recipient declaration that ITC was not claimed, replying to departmental notices about ITC discrepancies, and relying on books of account as primary evidence while treating GSTR-2A as only facilitative for Input Tax Credit eligibility. Discussion-Forum GST Mon, 17 Jan 2022 13:21:51 +0530 https://www.taxtmi.com/forum/issue?id=117762