https://www.taxtmi.com/caselaws?id=800684 For 2017-18, supplier credit notes did not themselves require recipients to reverse input tax credit: the statutory framework then governed reduction of the supplier's output liability, the matching mechanism was not operational, and Rule 37 applied only to non-payment of suppliers within 180 days. Past-period GSTR-3B errors could be corrected on a net basis. Excess IGST should ordinarily be refunded or adjusted against future IGST liability; a refund paid through the electronic credit ledger would be recredited as IGST input tax credit, then cross-utilisable against CGST and SGST. Direct cross-head adjustment bypassed that route but was a bona fide, revenue-neutral procedural lapse that did not support tax, interest, or penalty recovery. en-us Thu, 08 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 11:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800684 For 2017-18, supplier credit notes did not themselves require recipients to reverse input tax credit: the statutory framework then governed reduction of the supplier's output liability, the matching mechanism was not operational, and Rule 37 applied only to non-payment of suppliers within 180 days. Past-period GSTR-3B errors could be corrected on a net basis. Excess IGST should ordinarily be refunded or adjusted against future IGST liability; a refund paid through the electronic credit ledger would be recredited as IGST input tax credit, then cross-utilisable against CGST and SGST. Direct cross-head adjustment bypassed that route but was a bona fide, revenue-neutral procedural lapse that did not support tax, interest, or penalty recovery. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800684