https://www.taxtmi.com/forum/issue?id=120829 Excess availment of input tax credit is examined against GSTR-2B, GSTR-2A and GSTR-3B. The taxpayer's reliance on GSTR-2B is stated to be untenable where the claim includes ineligible prior-period credits and no month-wise reconciliation is furnished to show compliance with the applicable statutory tolerance limit up to December 2021. The analysis also notes that prior-period credit appearing in GSTR-2B was not supported by documentary evidence, while Rule 36(4) restricted credit on missing invoices to 5% of eligible credit reflected in GSTR-2A. en-us Sat, 21 Mar 2026 17:27:11 +0530 Mon, 23 Mar 2026 07:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120829 Excess availment of input tax credit is examined against GSTR-2B, GSTR-2A and GSTR-3B. The taxpayer's reliance on GSTR-2B is stated to be untenable where the claim includes ineligible prior-period credits and no month-wise reconciliation is furnished to show compliance with the applicable statutory tolerance limit up to December 2021. The analysis also notes that prior-period credit appearing in GSTR-2B was not supported by documentary evidence, while Rule 36(4) restricted credit on missing invoices to 5% of eligible credit reflected in GSTR-2A. Discussion-Forum GST Sat, 21 Mar 2026 17:27:11 +0530 https://www.taxtmi.com/forum/issue?id=120829