https://www.taxtmi.com/forum/issue?id=120376 Reconciliations between GSTR 2A and GSTR 3B for ITC verification are governed by the normal period of limitation; routine reconciliation does not, without evidence of suppression, invoke extended-assessment treatment. Procedural defects in notice service and non-upload to the portal were raised but did not alter the conclusion that, absent suppression, ordinary limitation rules apply. en-us Fri, 22 Aug 2025 15:07:15 +0530 Wed, 27 Aug 2025 13:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120376 Reconciliations between GSTR 2A and GSTR 3B for ITC verification are governed by the normal period of limitation; routine reconciliation does not, without evidence of suppression, invoke extended-assessment treatment. Procedural defects in notice service and non-upload to the portal were raised but did not alter the conclusion that, absent suppression, ordinary limitation rules apply. Discussion-Forum GST Fri, 22 Aug 2025 15:07:15 +0530 https://www.taxtmi.com/forum/issue?id=120376