https://www.taxtmi.com/forum/issue?id=120528 Non-reflection of purchases in GSTR-2B alone does not automatically disqualify Input Tax Credit; entitlement depends on satisfaction of statutory conditions, supplier compliance, the period of claim and reconciliation rules. Authorities may issue show-cause notices if they suspect conditions are unmet, but genuine invoices, proof of payment and receipt can support the buyer at appellate stages, particularly where the mismatch arose beyond the buyer's control and no proper supplier-side investigation was undertaken. en-us Mon, 06 Oct 2025 10:49:06 +0530 Wed, 08 Oct 2025 12:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120528 Non-reflection of purchases in GSTR-2B alone does not automatically disqualify Input Tax Credit; entitlement depends on satisfaction of statutory conditions, supplier compliance, the period of claim and reconciliation rules. Authorities may issue show-cause notices if they suspect conditions are unmet, but genuine invoices, proof of payment and receipt can support the buyer at appellate stages, particularly where the mismatch arose beyond the buyer's control and no proper supplier-side investigation was undertaken. Discussion-Forum GST Mon, 06 Oct 2025 10:49:06 +0530 https://www.taxtmi.com/forum/issue?id=120528