https://www.taxtmi.com/forum/issue?id=120300 Where ITC in GSTR 3B exceeds supplier reported figures, taxpayers must reconcile GSTR 3B with GSTR 2A/2B and either reverse wrongly availed credit with interest under Section 50(3) or, if supplier non filing is the cause and valid documents exist, defend retention of lawful ITC by invoking the supplier payment condition in Section 16(2)(c) and relevant judicial precedents supporting bona fide recipients. en-us Tue, 29 Jul 2025 11:10:15 +0530 Thu, 31 Jul 2025 12:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120300 Where ITC in GSTR 3B exceeds supplier reported figures, taxpayers must reconcile GSTR 3B with GSTR 2A/2B and either reverse wrongly availed credit with interest under Section 50(3) or, if supplier non filing is the cause and valid documents exist, defend retention of lawful ITC by invoking the supplier payment condition in Section 16(2)(c) and relevant judicial precedents supporting bona fide recipients. Discussion-Forum GST Tue, 29 Jul 2025 11:10:15 +0530 https://www.taxtmi.com/forum/issue?id=120300