https://www.taxtmi.com/caselaws?id=799055 Input tax credit reflected under the IGST head in GSTR-2A cannot be retained as CGST and SGST credit claimed in GSTR-3B merely on an asserted technical or clerical error. Where the available records show a tax-head mismatch, IGST credit supported by GSTR-2A may be allowed only to that extent, while unsupported CGST and SGST credit remains liable to reversal. In the absence of new facts or records to displace the mismatch finding, reversal of CGST and SGST credit, along with consequential interest and penalty, applies. en-us Mon, 14 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799055 Input tax credit reflected under the IGST head in GSTR-2A cannot be retained as CGST and SGST credit claimed in GSTR-3B merely on an asserted technical or clerical error. Where the available records show a tax-head mismatch, IGST credit supported by GSTR-2A may be allowed only to that extent, while unsupported CGST and SGST credit remains liable to reversal. In the absence of new facts or records to displace the mismatch finding, reversal of CGST and SGST credit, along with consequential interest and penalty, applies. Case-Laws GST Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799055