https://www.taxtmi.com/manuals?id=2437 The GST return framework requires electronic filing with invoice-level uploads, auto-population of recipient returns from suppliers, and an automated matching process that accepts ITC where supplier and recipient data match. Discrepancies, excess or duplicate ITC are communicated and, if not rectified by the supplier, the excess is added to the recipient's output tax liability with interest from the date ITC was availed. Re-claim of reversed ITC is allowed only upon supplier declaration within prescribed timeframes. en-us Tue, 07 Mar 2023 02:34:00 +0530 Wed, 11 Feb 2026 15:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2437 The GST return framework requires electronic filing with invoice-level uploads, auto-population of recipient returns from suppliers, and an automated matching process that accepts ITC where supplier and recipient data match. Discrepancies, excess or duplicate ITC are communicated and, if not rectified by the supplier, the excess is added to the recipient's output tax liability with interest from the date ITC was availed. Re-claim of reversed ITC is allowed only upon supplier declaration within prescribed timeframes. Manuals GST Tue, 07 Mar 2023 02:34:00 +0530 https://www.taxtmi.com/manuals?id=2437