https://www.taxtmi.com/article/detailed?id=17477 GST exemption claims must be supported by cogent GSTIN-wise documentary evidence. GSTR-9C disclosure, entity-level audit records, or a non-speaking Chartered Accountant certificate cannot independently establish that unreconciled turnover is exempt interest income attributable to another registration. The taxpayer bears the burden of proving that the amount satisfies the exemption conditions and relates to the relevant period. Failure to produce available records at assessment and appellate stages may support an adverse inference that the withheld evidence would be unfavourable. en-us Mon, 28 Sep 2026 08:13:27 +0530 Mon, 28 Sep 2026 08:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17477 GST exemption claims must be supported by cogent GSTIN-wise documentary evidence. GSTR-9C disclosure, entity-level audit records, or a non-speaking Chartered Accountant certificate cannot independently establish that unreconciled turnover is exempt interest income attributable to another registration. The taxpayer bears the burden of proving that the amount satisfies the exemption conditions and relates to the relevant period. Failure to produce available records at assessment and appellate stages may support an adverse inference that the withheld evidence would be unfavourable. Articles Goods and Services Tax - GST Mon, 28 Sep 2026 08:13:27 +0530 https://www.taxtmi.com/article/detailed?id=17477