https://www.taxtmi.com/forum/issue?id=119722 Disallowance of claimed Input Tax Credit for absence from GSTR 2A can be appealed using a supplier certificate declaring B2C treatment and tax payment, backed by Board circulars and supportive case law. If the certificate's authenticity is verifiable, the assessing officer's order may constitute a mistake apparent on record and be rectified under the statutory rectification mechanism, subject to limitation and procedural conditions. en-us Fri, 14 Mar 2025 19:58:32 +0530 Wed, 09 Apr 2025 13:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119722 Disallowance of claimed Input Tax Credit for absence from GSTR 2A can be appealed using a supplier certificate declaring B2C treatment and tax payment, backed by Board circulars and supportive case law. If the certificate's authenticity is verifiable, the assessing officer's order may constitute a mistake apparent on record and be rectified under the statutory rectification mechanism, subject to limitation and procedural conditions. Discussion-Forum GST Fri, 14 Mar 2025 19:58:32 +0530 https://www.taxtmi.com/forum/issue?id=119722