https://www.taxtmi.com/forum/issue?id=118950 Taxpayer paid excess GST and reclaimed the surplus as Input Tax Credit in the next month's GSTR-3B; the department contends the correct procedure-per Circular-was to adjust in subsequent returns where feasible or claim a refund if not, and thus treats the ITC claim as inadmissible and seeks reversal. The matter raises issues of procedural compliance, portal reconciliation discrepancies, possible time limitation on adjustments, and potential leniency given early-GST implementation and corrected annual return disclosure. en-us Wed, 24 Jan 2024 11:48:47 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118950 Taxpayer paid excess GST and reclaimed the surplus as Input Tax Credit in the next month's GSTR-3B; the department contends the correct procedure-per Circular-was to adjust in subsequent returns where feasible or claim a refund if not, and thus treats the ITC claim as inadmissible and seeks reversal. The matter raises issues of procedural compliance, portal reconciliation discrepancies, possible time limitation on adjustments, and potential leniency given early-GST implementation and corrected annual return disclosure. Discussion-Forum GST Wed, 24 Jan 2024 11:48:47 +0530 https://www.taxtmi.com/forum/issue?id=118950