https://www.taxtmi.com/circulars?id=67751 Where portal verification of recipients' proportionate reversal of input tax credit is unavailable, suppliers issuing post supply tax credit notes may rely on a CA/CMA certificate from the recipient detailing credit note and invoice references, ITC reversal amounts and the GST return or FORM DRC-03/other document evidencing reversal, and containing a UDIN. For smaller-value cases, a recipient's undertaking with equivalent details may be accepted. Such certificates/undertakings shall constitute admissible evidence of compliance and must be produced to tax officers when required, including for past periods. en-us Tue, 30 Jul 2024 00:00:00 +0530 Fri, 23 Aug 2024 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67751 Where portal verification of recipients' proportionate reversal of input tax credit is unavailable, suppliers issuing post supply tax credit notes may rely on a CA/CMA certificate from the recipient detailing credit note and invoice references, ITC reversal amounts and the GST return or FORM DRC-03/other document evidencing reversal, and containing a UDIN. For smaller-value cases, a recipient's undertaking with equivalent details may be accepted. Such certificates/undertakings shall constitute admissible evidence of compliance and must be produced to tax officers when required, including for past periods. Circulars GST - States Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67751