https://www.taxtmi.com/article/detailed?id=12104 Whether Input Tax Credit should be disallowed where an incorrect recipient GSTIN is entered in GSTR 1 is governed by Circular No. 183/15/2022 GST: the jurisdictional officer of the actual recipient must notify the concerned tax authority that ITC should be disallowed if claimed by the recipient, allowance of ITC to the actual recipient is independent of action by the other registered person's authority, and paragraph 4 procedures of the Circular must be followed when adjudicating such GSTR 3B/GSTR 2A discrepancies. en-us Thu, 07 Dec 2023 12:17:03 +0530 Thu, 07 Dec 2023 12:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12104 Whether Input Tax Credit should be disallowed where an incorrect recipient GSTIN is entered in GSTR 1 is governed by Circular No. 183/15/2022 GST: the jurisdictional officer of the actual recipient must notify the concerned tax authority that ITC should be disallowed if claimed by the recipient, allowance of ITC to the actual recipient is independent of action by the other registered person's authority, and paragraph 4 procedures of the Circular must be followed when adjudicating such GSTR 3B/GSTR 2A discrepancies. Articles Goods and Services Tax - GST Thu, 07 Dec 2023 12:17:03 +0530 https://www.taxtmi.com/article/detailed?id=12104