https://www.taxtmi.com/forum/issue?id=118352 Refunds cannot be claimed merely because a recipient did not take ITC; suppliers must verify that invoices were reflected in declared turnover and returns. The statutory amendment mechanism must be used to rectify invoice errors and pay any tax and interest within prescribed time limits, and failure to do so limits refund and appeal remedies, though administrative guidance and writ petitions have been invoked in exceptional cases. en-us Tue, 31 Jan 2023 16:55:33 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118352 Refunds cannot be claimed merely because a recipient did not take ITC; suppliers must verify that invoices were reflected in declared turnover and returns. The statutory amendment mechanism must be used to rectify invoice errors and pay any tax and interest within prescribed time limits, and failure to do so limits refund and appeal remedies, though administrative guidance and writ petitions have been invoked in exceptional cases. Discussion-Forum GST Tue, 31 Jan 2023 16:55:33 +0530 https://www.taxtmi.com/forum/issue?id=118352