ITC of recipient cannot denied without conducting due diligence of supplier

ITC of recipient cannot denied without conducting due diligence of supplier https://www.taxtmi.com/article/detailed?id=11710 Denial of input tax credit cannot rest solely on a GSTR 2A/GSTR 3B mismatch; tax authorities must investigate the supplier's reporting or existence before reversing credit, and only in exceptional cases such as proven collusion or supplier absence may proceedings be directed at the recipient without supplier side inquiry. en-us Wed, 09 Aug 2023 09:52:39 +0530 Wed, 09 Aug 2023 09:52:39 +0530 TaxTMI RSS Generator ITC of recipient cannot denied without conducting due diligence of supplier https://www.taxtmi.com/article/detailed?id=11710 Denial of input tax credit cannot rest solely on a GSTR 2A/GSTR 3B mismatch; tax authorities must investigate the supplier's reporting or existence before reversing credit, and only in exceptional cases such as proven collusion or supplier absence may proceedings be directed at the recipient without supplier side inquiry. Articles Goods and Services Tax - GST Wed, 09 Aug 2023 09:52:39 +0530 https://www.taxtmi.com/article/detailed?id=11710