https://www.taxtmi.com/forum/issue?id=120426 GSTR-3B alone is insufficient to establish fraudulent or improper availment of Input Tax Credit; conclusive determination requires documentary verification of invoices, books of account and cross-checking with other returns. Data analytics and quantum comparison of ITC against outward turnover can flag anomalies but do not prove wrongdoing. Exports must be declared as zero-rated supplies; supplies to SEZ should be reported as zero-rated or B2B with/without tax and supplies to EOUs treated as deemed exports and declared accordingly. en-us Sat, 06 Sep 2025 13:48:07 +0530 Mon, 08 Sep 2025 05:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120426 GSTR-3B alone is insufficient to establish fraudulent or improper availment of Input Tax Credit; conclusive determination requires documentary verification of invoices, books of account and cross-checking with other returns. Data analytics and quantum comparison of ITC against outward turnover can flag anomalies but do not prove wrongdoing. Exports must be declared as zero-rated supplies; supplies to SEZ should be reported as zero-rated or B2B with/without tax and supplies to EOUs treated as deemed exports and declared accordingly. Discussion-Forum GST Sat, 06 Sep 2025 13:48:07 +0530 https://www.taxtmi.com/forum/issue?id=120426