https://www.taxtmi.com/forum/issue?id=119734 If a recipient claims Input Tax Credit based on tax paid by the supplier and the supplier's Annual Return and 3B reflect turnover and tax paid despite earlier omission of taxable value in periodic returns, credit should not be denied solely for that omission. The recipient must obtain and produce a supplier certificate/declaration (per Circular 183 dt. 27-12-22) and explain the reconciliation at verification or personal hearing to substantiate the ITC. en-us Mon, 17 Mar 2025 19:37:29 +0530 Wed, 09 Apr 2025 15:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119734 If a recipient claims Input Tax Credit based on tax paid by the supplier and the supplier's Annual Return and 3B reflect turnover and tax paid despite earlier omission of taxable value in periodic returns, credit should not be denied solely for that omission. The recipient must obtain and produce a supplier certificate/declaration (per Circular 183 dt. 27-12-22) and explain the reconciliation at verification or personal hearing to substantiate the ITC. Discussion-Forum GST Mon, 17 Mar 2025 19:37:29 +0530 https://www.taxtmi.com/forum/issue?id=119734