https://www.taxtmi.com/forum/issue?id=121046 Restoration of eligible transitional input tax credit through TRAN-1, after an earlier book reversal caused by a portal glitch, is an accounting reinstatement rather than a taxable supply. Crediting the restored amount to the statement of profit and loss account as "Other Income" may produce a GSTR-9C reconciliation difference, but reconciliation inclusion does not determine GST liability. An ASMT-10 response may explain the accepted credit, earlier write-off, and absence of any omitted outward supply, while separately addressing any allegation of wrongful availment or excess utilisation. en-us Tue, 28 Jul 2026 14:47:07 +0530 Wed, 29 Jul 2026 10:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121046 Restoration of eligible transitional input tax credit through TRAN-1, after an earlier book reversal caused by a portal glitch, is an accounting reinstatement rather than a taxable supply. Crediting the restored amount to the statement of profit and loss account as "Other Income" may produce a GSTR-9C reconciliation difference, but reconciliation inclusion does not determine GST liability. An ASMT-10 response may explain the accepted credit, earlier write-off, and absence of any omitted outward supply, while separately addressing any allegation of wrongful availment or excess utilisation. Discussion-Forum GST Tue, 28 Jul 2026 14:47:07 +0530 https://www.taxtmi.com/forum/issue?id=121046