https://www.taxtmi.com/article/detailed?id=17645 GST demands based on differences among GSTR-3B, GSTR-2A, GSTR-9 and GSTR-9C require verification of invoices, ledgers, return entries and statutory computations; a mismatch alone does not establish liability. Excess ITC must be determined on the net credit position after accounting for reversals. Differences between annual-return and reconciliation figures must be tested against underlying transactions and reported adjustments. For taxable and exempt supplies, Rules 42 and 43 require segregation of exclusively attributable credit from common credit before proportionate reversal. Ex parte proceedings do not remove the Proper Officer's duty to examine records and determine liability on verified facts. en-us Tue, 27 Oct 2026 13:49:34 +0530 Tue, 27 Oct 2026 14:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17645 GST demands based on differences among GSTR-3B, GSTR-2A, GSTR-9 and GSTR-9C require verification of invoices, ledgers, return entries and statutory computations; a mismatch alone does not establish liability. Excess ITC must be determined on the net credit position after accounting for reversals. Differences between annual-return and reconciliation figures must be tested against underlying transactions and reported adjustments. For taxable and exempt supplies, Rules 42 and 43 require segregation of exclusively attributable credit from common credit before proportionate reversal. Ex parte proceedings do not remove the Proper Officer's duty to examine records and determine liability on verified facts. Articles Goods and Services Tax - GST Tue, 27 Oct 2026 13:49:34 +0530 https://www.taxtmi.com/article/detailed?id=17645