https://www.taxtmi.com/forum/issue?id=120830 Excess input tax credit under the GST framework must be assessed against the statutory restrictions for the relevant period, including the 5% tolerance under Rule 36(4) up to December 2021. Reliance on GSTR-2B is insufficient where it contains prior-period or otherwise ineligible credits, and the taxpayer must provide month-wise reconciliation and documentary support to show that the claim remained within the permissible limit. In the absence of such reconciliation, the excess ITC claim remains unsubstantiated. en-us Sat, 21 Mar 2026 17:30:26 +0530 Wed, 01 Apr 2026 08:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120830 Excess input tax credit under the GST framework must be assessed against the statutory restrictions for the relevant period, including the 5% tolerance under Rule 36(4) up to December 2021. Reliance on GSTR-2B is insufficient where it contains prior-period or otherwise ineligible credits, and the taxpayer must provide month-wise reconciliation and documentary support to show that the claim remained within the permissible limit. In the absence of such reconciliation, the excess ITC claim remains unsubstantiated. Discussion-Forum GST Sat, 21 Mar 2026 17:30:26 +0530 https://www.taxtmi.com/forum/issue?id=120830