TaxTMI 
TaxTMI 
Eway bill comparision with purchases and its itc in adt 02 and demand itc diffrence
X X X X Extracts X X X X
X X X X Extracts X X X X
....way bill comparision with purchases and its itc in adt 02 and demand itc diffrence <br> Query (Issue) Started By: - rajat solanki Dated:- 2-10-2026 Goods and Services Tax - GST <br> Got 1 Replies <br> GST<br> <br> how can we counter i had written purcahse ewaybill were generated by supplier and not our responsibility and could be due to less than 50000 bills but still demanding itc in adt 02 --Re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ply By: Sanjeev Agarwal The Reply: The stronger defence is not simply "e-way bill was the supplier's responsibility" or "invoice value was below Rs. 50,000." That argument can be attacked if the department is actually questioning ITC eligibility. Your response should separate e-way bill compliance from ITC conditions: * ITC cannot ordinarily be denied merely because an e-way bill was not gen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erated by the recipient. Establish that the purchases are genuine and supported by tax invoices, books, payment through banking channels, receipt of goods and corresponding accounting/GSTR-3B records. * If individual consignments were below Rs. 50,000, explain the applicable e-way-bill requirement and why no recipient-side generation obligation arose. * If the supplier generated the e-way bi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lls, attach the e-way-bill data and reconcile invoice-wise. * Most importantly, ask the department to identify the specific statutory condition for ITC allegedly violated. An e-way-bill discrepancy by itself should not automatically be converted into an ITC reversal. * If goods were actually received and the supplier reported the invoices/paid the tax, demonstrate compliance with the applica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble ITC conditions. For ADT-02, I would avoid admitting that e-way bill generation was "not our responsibility" as a blanket proposition. Instead state that the audit objection does not establish failure of any statutory ITC condition, and provide invoice-wise reconciliation/evidence. <br>***<br> Discussion Forum - Knowledge Sharing....