https://www.taxtmi.com/forum/issue?id=120702 Trader inflated Input Tax Credit in Table 4A5 when suppliers hadn't filed GSTR-1; later reversal in Table 4B2 left the amount in ECRR. The manual inflation is treated as wrongful utilization with an 18% interest liability from the original filing until genuine ITC availability. Advisers propose withholding tax portions from supplier payments to mitigate risk, differing on whether to re-reverse through 4B1/4D2 or leave the ECRR entry and explain to authorities; consideration of an intimation to the tax department is suggested. en-us Fri, 09 Jan 2026 00:29:47 +0530 Sun, 11 Jan 2026 07:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120702 Trader inflated Input Tax Credit in Table 4A5 when suppliers hadn't filed GSTR-1; later reversal in Table 4B2 left the amount in ECRR. The manual inflation is treated as wrongful utilization with an 18% interest liability from the original filing until genuine ITC availability. Advisers propose withholding tax portions from supplier payments to mitigate risk, differing on whether to re-reverse through 4B1/4D2 or leave the ECRR entry and explain to authorities; consideration of an intimation to the tax department is suggested. Discussion-Forum GST Fri, 09 Jan 2026 00:29:47 +0530 https://www.taxtmi.com/forum/issue?id=120702