https://www.taxtmi.com/forum/issue?id=118541 Non-disclosure of amended credit-notes in GSTR-1 while adjusting tax in GSTR-3B requires proof that recipients reversed proportionate ITC per the proviso to Section 34(2) and that supplier adjusted tax within permitted time. Taxpayers should produce credit-note copies, recipient CA certification of ITC reversal, ledger statements, and any corrective returns (eg, GSTR-9) to substantiate conformity and avoid scrutiny. en-us Tue, 23 May 2023 11:46:17 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118541 Non-disclosure of amended credit-notes in GSTR-1 while adjusting tax in GSTR-3B requires proof that recipients reversed proportionate ITC per the proviso to Section 34(2) and that supplier adjusted tax within permitted time. Taxpayers should produce credit-note copies, recipient CA certification of ITC reversal, ledger statements, and any corrective returns (eg, GSTR-9) to substantiate conformity and avoid scrutiny. Discussion-Forum GST Tue, 23 May 2023 11:46:17 +0530 https://www.taxtmi.com/forum/issue?id=118541