https://www.taxtmi.com/circulars?id=67053 Where GSTR-3B ITC exceeds GSTR-2A due to supplier non filing, misreporting, misclassification or wrong GSTIN, the proper officer shall obtain invoice details and verify statutory eligibility criteria: possession of tax invoice, receipt of goods/services, payment to supplier including tax, absence of required reversals, and timeliness of claim. If tax payment by the supplier must be verified, differing documentary requirements apply by quantum: above a monetary threshold requires CA/CMA certificate with UDIN; below that threshold requires supplier certification. Misstated GSTINs must be notified to the supplier's jurisdictional authority, while the actual recipient's entitlement is determined independently. en-us Mon, 17 Apr 2023 00:00:00 +0530 Mon, 25 Dec 2023 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67053 Where GSTR-3B ITC exceeds GSTR-2A due to supplier non filing, misreporting, misclassification or wrong GSTIN, the proper officer shall obtain invoice details and verify statutory eligibility criteria: possession of tax invoice, receipt of goods/services, payment to supplier including tax, absence of required reversals, and timeliness of claim. If tax payment by the supplier must be verified, differing documentary requirements apply by quantum: above a monetary threshold requires CA/CMA certificate with UDIN; below that threshold requires supplier certification. Misstated GSTINs must be notified to the supplier's jurisdictional authority, while the actual recipient's entitlement is determined independently. Circulars GST - States Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67053