https://www.taxtmi.com/forum/issue?id=118928 Reporting omitted outward supplies and input tax in the annual return does not automatically validate input tax credit or extinguish a demand; unpaid tax identified on reconciliation must be paid via the prescribed correction mechanism and interest may apply unless robust proof of a portal technical fault is produced. Rectification is governed by statutory rectification provisions and rules, not all errors are curable, and appeal is the primary remedy to challenge the demand and seek relief. en-us Mon, 08 Jan 2024 12:17:39 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118928 Reporting omitted outward supplies and input tax in the annual return does not automatically validate input tax credit or extinguish a demand; unpaid tax identified on reconciliation must be paid via the prescribed correction mechanism and interest may apply unless robust proof of a portal technical fault is produced. Rectification is governed by statutory rectification provisions and rules, not all errors are curable, and appeal is the primary remedy to challenge the demand and seek relief. Discussion-Forum GST Mon, 08 Jan 2024 12:17:39 +0530 https://www.taxtmi.com/forum/issue?id=118928