https://www.taxtmi.com/forum/issue?id=120988 Input tax credit was questioned in a bill-to-ship-to transaction where the buyer's supplier reflected an incorrect place of supply in GSTR-1. The discussion centres on whether a clerical mistake by the supplier, shown as a return mismatch, can justify denial of ITC when the substantive conditions under section 16 are otherwise satisfied. It notes that the place of supply is governed by section 10(1)(b) of the IGST Act, and that an incorrect GSTR-1 entry is a technical lapse that may be corrected by the supplier. en-us Wed, 01 Jul 2026 10:56:56 +0530 Thu, 02 Jul 2026 19:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120988 Input tax credit was questioned in a bill-to-ship-to transaction where the buyer's supplier reflected an incorrect place of supply in GSTR-1. The discussion centres on whether a clerical mistake by the supplier, shown as a return mismatch, can justify denial of ITC when the substantive conditions under section 16 are otherwise satisfied. It notes that the place of supply is governed by section 10(1)(b) of the IGST Act, and that an incorrect GSTR-1 entry is a technical lapse that may be corrected by the supplier. Discussion-Forum GST Wed, 01 Jul 2026 10:56:56 +0530 https://www.taxtmi.com/forum/issue?id=120988