https://www.taxtmi.com/article/detailed?id=12152 A recipient's claim to Input Tax Credit cannot be summarily disallowed solely based on a mismatch between Form GSTR-3B and Form GSTR-2A; revenue must verify supplier reporting and conduct before directing reversal, particularly where the recipient asserts satisfaction of conditions under Section 16(2) of the CGST Act. en-us Thu, 21 Dec 2023 09:33:37 +0530 Thu, 21 Dec 2023 09:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12152 A recipient's claim to Input Tax Credit cannot be summarily disallowed solely based on a mismatch between Form GSTR-3B and Form GSTR-2A; revenue must verify supplier reporting and conduct before directing reversal, particularly where the recipient asserts satisfaction of conditions under Section 16(2) of the CGST Act. Articles Goods and Services Tax - GST Thu, 21 Dec 2023 09:33:37 +0530 https://www.taxtmi.com/article/detailed?id=12152