https://www.taxtmi.com/forum/issue?id=118985 Discrepancies in reporting B2C supplies were resolved by reporting omitted invoices in GSTR 9 and paying tax; evidencing payment via DRC-03 or obtaining a supplier declaration that the supplier paid GST in GSTR 3B aligns with departmental circular guidance and is the operative means to substantiate input tax credit claims when GSTR 2A differs from taxpayer records. en-us Thu, 15 Feb 2024 20:03:38 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118985 Discrepancies in reporting B2C supplies were resolved by reporting omitted invoices in GSTR 9 and paying tax; evidencing payment via DRC-03 or obtaining a supplier declaration that the supplier paid GST in GSTR 3B aligns with departmental circular guidance and is the operative means to substantiate input tax credit claims when GSTR 2A differs from taxpayer records. Discussion-Forum GST Thu, 15 Feb 2024 20:03:38 +0530 https://www.taxtmi.com/forum/issue?id=118985