https://www.taxtmi.com/circulars?id=71770 GST adjudication requires verified findings based on statutory returns, reconciliations, books of account and other relevant records. Excess input tax credit claims require scrutiny of GSTR-9, GSTR-9C and statutory disclosures. Manufacturers making taxable and exempt supplies must apportion input tax credit, while traders need not proportionate credit where exempt goods are purchased and supplied without input tax credit. Orders must address taxpayer replies with reasons, contain accurate notice particulars, follow independent verification before issuing notices, provide hearing where required, and avoid recovery while rectification applications remain pending. en-us Fri, 31 Oct 2025 00:00:00 +0530 Tue, 27 Oct 2026 13:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71770 GST adjudication requires verified findings based on statutory returns, reconciliations, books of account and other relevant records. Excess input tax credit claims require scrutiny of GSTR-9, GSTR-9C and statutory disclosures. Manufacturers making taxable and exempt supplies must apportion input tax credit, while traders need not proportionate credit where exempt goods are purchased and supplied without input tax credit. Orders must address taxpayer replies with reasons, contain accurate notice particulars, follow independent verification before issuing notices, provide hearing where required, and avoid recovery while rectification applications remain pending. Circulars GST - States Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71770