https://www.taxtmi.com/circulars?id=67666 Where portal verification of proportionate reversal of input tax credit for post-supply discounts via tax credit notes is unavailable, the supplier may obtain a CA/CMA certificate from the recipient certifying reversal, specifying credit note and invoice details, ITC reversal amounts and the documentary route (e.g., FORM GST DRC-03 or returns), and containing a UDIN; for smaller aggregate tax amounts an undertaking from the recipient with the same particulars is acceptable. Such certificates/undertakings constitute admissible evidence of compliance and must be produced to tax authorities when required. en-us Tue, 02 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67666 Where portal verification of proportionate reversal of input tax credit for post-supply discounts via tax credit notes is unavailable, the supplier may obtain a CA/CMA certificate from the recipient certifying reversal, specifying credit note and invoice details, ITC reversal amounts and the documentary route (e.g., FORM GST DRC-03 or returns), and containing a UDIN; for smaller aggregate tax amounts an undertaking from the recipient with the same particulars is acceptable. Such certificates/undertakings constitute admissible evidence of compliance and must be produced to tax authorities when required. Circulars GST - States Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67666