https://www.taxtmi.com/forum/issue?id=119179 When the Annual Return column 8A figures are relied upon there is no excess availment of Input Tax Credit; the taxpayer should demonstrate correct availment by producing statutory books of account and documentary evidence. For periods before the procedural prominence given to GSTR 2A, GSTR 2A is not determinative of entitlement, and reliance on it alone to deny ITC is inappropriate. The reply should stress the Annual Return position, furnish books of account, and note the inapplicability of later procedural rules, while citing supporting precedent. en-us Wed, 26 Jun 2024 12:28:59 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119179 When the Annual Return column 8A figures are relied upon there is no excess availment of Input Tax Credit; the taxpayer should demonstrate correct availment by producing statutory books of account and documentary evidence. For periods before the procedural prominence given to GSTR 2A, GSTR 2A is not determinative of entitlement, and reliance on it alone to deny ITC is inappropriate. The reply should stress the Annual Return position, furnish books of account, and note the inapplicability of later procedural rules, while citing supporting precedent. Discussion-Forum GST Wed, 26 Jun 2024 12:28:59 +0530 https://www.taxtmi.com/forum/issue?id=119179