https://www.taxtmi.com/forum/issue?id=117790 Rule 36(4) excludes import of goods from its scope; imports need not appear in GSTR 2B to claim ITC under section 16(2)(aa). Import-related ITC may be claimed in GSTR 3B based on books and import documents, while material differences between GSTR 3B and GSTR 2B can trigger suspension or cancellation proceedings under rule 21/21A subject to notice and an opportunity to be heard; taxpayers should document discrepancies, raise supplier/system tickets, and notify the department. en-us Sun, 30 Jan 2022 21:09:15 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117790 Rule 36(4) excludes import of goods from its scope; imports need not appear in GSTR 2B to claim ITC under section 16(2)(aa). Import-related ITC may be claimed in GSTR 3B based on books and import documents, while material differences between GSTR 3B and GSTR 2B can trigger suspension or cancellation proceedings under rule 21/21A subject to notice and an opportunity to be heard; taxpayers should document discrepancies, raise supplier/system tickets, and notify the department. Discussion-Forum GST Sun, 30 Jan 2022 21:09:15 +0530 https://www.taxtmi.com/forum/issue?id=117790