https://www.taxtmi.com/forum/issue?id=117919 Reconciliation of Input Tax Credit depends on satisfying statutory eligibility conditions rather than on automatic correspondence with the system purchase register; absence from the register on a reconciliation cut-off does not alone compel reversal, and taxpayers may substantiate excess claimed credit with corroborative documents or rely on subsequently reported supplier data, while tax authorities must show substantive disqualification rather than treat timing differences as an independent basis for reversal. en-us Tue, 19 Apr 2022 08:09:54 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117919 Reconciliation of Input Tax Credit depends on satisfying statutory eligibility conditions rather than on automatic correspondence with the system purchase register; absence from the register on a reconciliation cut-off does not alone compel reversal, and taxpayers may substantiate excess claimed credit with corroborative documents or rely on subsequently reported supplier data, while tax authorities must show substantive disqualification rather than treat timing differences as an independent basis for reversal. Discussion-Forum GST Tue, 19 Apr 2022 08:09:54 +0530 https://www.taxtmi.com/forum/issue?id=117919