https://www.taxtmi.com/article/detailed?id=16721 GST compliance and adjudication are criticised for generating avoidable notices and litigation from return mismatches and blanket objections to input tax credit claims. ASMT 10 and DRC 01 notices are said to be issued on the basis of differences between GSTR-1, GSTR-2 and GSTR-3B, and taxpayers may fail to respond because the notices are merely uploaded on the portal. The commentary also disputes routine denial of input tax credit under section 17(5), stating that certain credits are eligible on proper factual examination. It suggests raising the registration threshold and abolishing or phasing out section 17(5). en-us Mon, 22 Jun 2026 08:39:54 +0530 Mon, 22 Jun 2026 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16721 GST compliance and adjudication are criticised for generating avoidable notices and litigation from return mismatches and blanket objections to input tax credit claims. ASMT 10 and DRC 01 notices are said to be issued on the basis of differences between GSTR-1, GSTR-2 and GSTR-3B, and taxpayers may fail to respond because the notices are merely uploaded on the portal. The commentary also disputes routine denial of input tax credit under section 17(5), stating that certain credits are eligible on proper factual examination. It suggests raising the registration threshold and abolishing or phasing out section 17(5). Articles Goods and Services Tax - GST Mon, 22 Jun 2026 08:39:54 +0530 https://www.taxtmi.com/article/detailed?id=16721