https://www.taxtmi.com/article/detailed?id=17367 GSTR-2A/GSTR-3B mismatches may trigger scrutiny and verification of input tax credit, but cannot alone establish wrongful availment. Final liability requires examination of reconciliation, invoices, books, electronic credit ledger, proof of receipt, and supplier-related material. Where denial relies on supplier non-payment under Section 16(2)(c), such default must be verified rather than presumed from non-reflection in GSTR-2A. A show-cause notice limits the grounds and tax heads of adjudication, while competing computations must be reconciled through a reasoned speaking order. en-us Wed, 09 Sep 2026 08:20:51 +0530 Wed, 09 Sep 2026 08:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17367 GSTR-2A/GSTR-3B mismatches may trigger scrutiny and verification of input tax credit, but cannot alone establish wrongful availment. Final liability requires examination of reconciliation, invoices, books, electronic credit ledger, proof of receipt, and supplier-related material. Where denial relies on supplier non-payment under Section 16(2)(c), such default must be verified rather than presumed from non-reflection in GSTR-2A. A show-cause notice limits the grounds and tax heads of adjudication, while competing computations must be reconciled through a reasoned speaking order. Articles Goods and Services Tax - GST Wed, 09 Sep 2026 08:20:51 +0530 https://www.taxtmi.com/article/detailed?id=17367