https://www.taxtmi.com/forum/issue?id=118445 Dispute concerns availability of input tax credit where a dealer opted into the composition scheme yet filed GSTR 3B and claimed ITC; composition status precludes claiming ITC and contraventions may result in treatment as a regular taxpayer for the breach period. An intimation was issued for excess ITC vis a vis GSTR 2A, and resolution depends on producing tax paid invoices and complying with the administratively prescribed declaration/certificate procedure under Circular 183 for the specified years. en-us Sun, 26 Mar 2023 16:53:25 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118445 Dispute concerns availability of input tax credit where a dealer opted into the composition scheme yet filed GSTR 3B and claimed ITC; composition status precludes claiming ITC and contraventions may result in treatment as a regular taxpayer for the breach period. An intimation was issued for excess ITC vis a vis GSTR 2A, and resolution depends on producing tax paid invoices and complying with the administratively prescribed declaration/certificate procedure under Circular 183 for the specified years. Discussion-Forum GST Sun, 26 Mar 2023 16:53:25 +0530 https://www.taxtmi.com/forum/issue?id=118445