https://www.taxtmi.com/forum/issue?id=120828 Excess input tax credit under the IGST head was alleged for FY 2021-22 because the credit claimed in GSTR-3B and annual returns exceeded the auto-populated GSTR-2A position after credit notes, and the discrepancy was treated as an excess claim under Section 16 with recovery and interest proposed. The taxpayer disputed the mismatch by relying on GSTR-2B, delayed supplier reporting, judicial authority on return mismatches, and a closing balance in the electronic credit ledger. Forum replies described the matter as arguable and referred to reconciliation differences in GSTR-9C. en-us Sat, 21 Mar 2026 17:23:26 +0530 Mon, 23 Mar 2026 07:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120828 Excess input tax credit under the IGST head was alleged for FY 2021-22 because the credit claimed in GSTR-3B and annual returns exceeded the auto-populated GSTR-2A position after credit notes, and the discrepancy was treated as an excess claim under Section 16 with recovery and interest proposed. The taxpayer disputed the mismatch by relying on GSTR-2B, delayed supplier reporting, judicial authority on return mismatches, and a closing balance in the electronic credit ledger. Forum replies described the matter as arguable and referred to reconciliation differences in GSTR-9C. Discussion-Forum GST Sat, 21 Mar 2026 17:23:26 +0530 https://www.taxtmi.com/forum/issue?id=120828