https://www.taxtmi.com/article/detailed?id=16948 GST proceedings over input tax credit not reflected in GSTR-2A require a fact-based inquiry into credit eligibility, utilisation, fraud, wilful misstatement and suppression. System-related non-reflection alone should not justify use of the extended fraud-based mechanism or enhanced penalty. Interest depends on whether ineligible credit was availed and utilised, while entitlement to credit requires evidence of actual receipt of supplies and compliance with supplier-payment requirements. Statutory deadlines for notices and adjudication remain material notwithstanding extension of annual-return filing timelines. en-us Wed, 15 Jul 2026 08:23:03 +0530 Wed, 15 Jul 2026 08:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16948 GST proceedings over input tax credit not reflected in GSTR-2A require a fact-based inquiry into credit eligibility, utilisation, fraud, wilful misstatement and suppression. System-related non-reflection alone should not justify use of the extended fraud-based mechanism or enhanced penalty. Interest depends on whether ineligible credit was availed and utilised, while entitlement to credit requires evidence of actual receipt of supplies and compliance with supplier-payment requirements. Statutory deadlines for notices and adjudication remain material notwithstanding extension of annual-return filing timelines. Articles Goods and Services Tax - GST Wed, 15 Jul 2026 08:23:03 +0530 https://www.taxtmi.com/article/detailed?id=16948