https://www.taxtmi.com/article/detailed?id=12401 An Assessing Officer should not deny Input Tax Credit solely because the credit was not reflected in Form GSTR-3B where the taxpayer demonstrates the credit in Form GSTR-2A and Form GSTR-9; the officer must examine supporting documents, call for required records, and reconsider the claim rather than reject it on the narrow ground of non-reflection in GSTR-3B, with the matter remitted for reassessment after document-led scrutiny. en-us Thu, 07 Mar 2024 10:28:03 +0530 Thu, 07 Mar 2024 10:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12401 An Assessing Officer should not deny Input Tax Credit solely because the credit was not reflected in Form GSTR-3B where the taxpayer demonstrates the credit in Form GSTR-2A and Form GSTR-9; the officer must examine supporting documents, call for required records, and reconsider the claim rather than reject it on the narrow ground of non-reflection in GSTR-3B, with the matter remitted for reassessment after document-led scrutiny. Articles Goods and Services Tax - GST Thu, 07 Mar 2024 10:28:03 +0530 https://www.taxtmi.com/article/detailed?id=12401