https://www.taxtmi.com/article/detailed?id=17384 GSTR-2A-GSTR-3B input tax credit mismatches require reconciliation and cannot be determined solely by comparing return figures. Fresh adjudication must remain within the tax heads, grounds and amount in the show-cause notice and cannot enlarge the demand. The adjudicating authority must undertake invoice-wise and, where necessary, supplier-wise verification; examine invoices, purchase records, books and the electronic credit ledger; verify supplier compliance and taxpayer bona fides; and assess applicable credit conditions for the relevant periods. Interest and penalty must follow the fresh tax determination. en-us Fri, 11 Sep 2026 08:34:12 +0530 Fri, 11 Sep 2026 08:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17384 GSTR-2A-GSTR-3B input tax credit mismatches require reconciliation and cannot be determined solely by comparing return figures. Fresh adjudication must remain within the tax heads, grounds and amount in the show-cause notice and cannot enlarge the demand. The adjudicating authority must undertake invoice-wise and, where necessary, supplier-wise verification; examine invoices, purchase records, books and the electronic credit ledger; verify supplier compliance and taxpayer bona fides; and assess applicable credit conditions for the relevant periods. Interest and penalty must follow the fresh tax determination. Articles Goods and Services Tax - GST Fri, 11 Sep 2026 08:34:12 +0530 https://www.taxtmi.com/article/detailed?id=17384