https://www.taxtmi.com/forum/issue?id=117999 Burden of proof for claiming input tax credit lies with the recipient, who must substantiate ITC with statutory records and comply with eligibility rules; discrepancies arising from non population of ISD distributions in GSTR 2A do not excuse lack of compliance. Portal reporting gaps are not a legal defence, though credits absent from GSTR 2A (including certain RCM items) should not be automatically denied, and taxpayers should retain and produce GSTR 6 and state wise backup to support entitlement. en-us Sat, 18 Jun 2022 14:47:19 +0530 Thu, 23 Jan 2025 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117999 Burden of proof for claiming input tax credit lies with the recipient, who must substantiate ITC with statutory records and comply with eligibility rules; discrepancies arising from non population of ISD distributions in GSTR 2A do not excuse lack of compliance. Portal reporting gaps are not a legal defence, though credits absent from GSTR 2A (including certain RCM items) should not be automatically denied, and taxpayers should retain and produce GSTR 6 and state wise backup to support entitlement. Discussion-Forum GST Sat, 18 Jun 2022 14:47:19 +0530 https://www.taxtmi.com/forum/issue?id=117999