Valid ITC cannot be denied merely due Reflection in GSTR-3B...Availment of valid ITC in books, GSTR-9 and GSTR-2B is sufficient

Valid ITC cannot be denied merely due Reflection in GSTR-3B...Availment of valid ITC in books, GSTR-9 and GSTR-2B is sufficient https://www.taxtmi.com/article/detailed?id=12404 Entitlement to input tax credit depends on documentary evidence and books of account rather than solely on reflection in the GST portal; the portal is a facilitator, not the primary source. Portal or filing constraints that prevent timely GSTR-3B submission do not automatically forfeit ITC, and assessing officers must examine invoices, e waybills, contracts and other records before rejecting a claim that appears in annual returns or GST statements other than GSTR-3B. en-us Thu, 07 Mar 2024 10:28:33 +0530 Thu, 07 Mar 2024 10:28:33 +0530 TaxTMI RSS Generator Valid ITC cannot be denied merely due Reflection in GSTR-3B...Availment of valid ITC in books, GSTR-9 and GSTR-2B is sufficient https://www.taxtmi.com/article/detailed?id=12404 Entitlement to input tax credit depends on documentary evidence and books of account rather than solely on reflection in the GST portal; the portal is a facilitator, not the primary source. Portal or filing constraints that prevent timely GSTR-3B submission do not automatically forfeit ITC, and assessing officers must examine invoices, e waybills, contracts and other records before rejecting a claim that appears in annual returns or GST statements other than GSTR-3B. Articles Goods and Services Tax - GST Thu, 07 Mar 2024 10:28:33 +0530 https://www.taxtmi.com/article/detailed?id=12404