https://www.taxtmi.com/forum/issue?id=120817 A supplier's misreporting of invoices between B2B and B2C can trigger ITC demands; supplier declarations or CA certificates have been accepted in some authorities and by CBIC circulars for earlier years, but those circulars do not cover 2022-23. Case law permitting post deadline amendment and emphasizing revenue neutrality supports the recipient's ITC entitlement, yet acceptance of certificates is discretionary and, absent applicable circular relief, recipients may need to pursue judicial relief relying on bona fide error doctrines and case law. en-us Mon, 16 Mar 2026 13:11:26 +0530 Sat, 21 Mar 2026 01:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120817 A supplier's misreporting of invoices between B2B and B2C can trigger ITC demands; supplier declarations or CA certificates have been accepted in some authorities and by CBIC circulars for earlier years, but those circulars do not cover 2022-23. Case law permitting post deadline amendment and emphasizing revenue neutrality supports the recipient's ITC entitlement, yet acceptance of certificates is discretionary and, absent applicable circular relief, recipients may need to pursue judicial relief relying on bona fide error doctrines and case law. Discussion-Forum GST Mon, 16 Mar 2026 13:11:26 +0530 https://www.taxtmi.com/forum/issue?id=120817