Input tax credit entitlement upheld despite non-reflection in auto-populated returns; recipients may self-assess and claim credit.
Input tax credit under GST remains claimable by recipients even when invoices do not appear in auto-populated purchase records; non-reflection alone is not a ground to deny ITC. Although the statutory matching framework and administrative rules provide for communication of discrepancies and limit claimed credits relative to supplier-filed data, executive guidance and judicial decisions uphold the recipient's right to self-assess ITC. Revenue recovery provisions permit actions against defaulting suppliers, and authorities should pursue recovery from suppliers rather than deny recipients' credits solely for non-appearance in auto-populated returns. (AI Summary)

TDS certificate requirement may be eliminated as Form 26AS provides sufficient reconciliation, easing withholding agent compliance burden.
TDS deduction obligation requires the deductor to deposit withheld tax, file prescribed TDS returns and furnish a certificate specifying amount and rate; failure to issue within prescribed periods attracts a daily penalty. Taxpayers' consolidated tax statement enables reconciliation and credit claims. Given that consolidated records reflect deductions, the author proposes removing the mandatory issuance of separate TDS certificates and eliminating the penalty for non issuance to ease withholding agents' compliance burden. (AI Summary)

TDS on purchase of goods makes buyers primarily liable to withhold tax, with sellers collecting only if buyers default.
Section 194Q imposes primary TDS on buyers for purchases of goods exceeding the statutory threshold where the buyer meets a turnover condition, with deduction at time of credit or payment; section 206(1H) requires TCS by sellers on receipts above the threshold but yields to other TDS provisions. Both provisions operate on aggregate annual transactions, may include indirect taxes in the taxable base, involve distinct reporting and certificate obligations, and create operational burdens requiring automation and clarifications on GST inclusion and the threshold computation date. (AI Summary)