Procedural Misreporting of Credit Notes as ITC Does Not Warrant Demand Based Solely on GSTR Mismatch
Procedural Misreporting of Credit Notes as ITC Does Not Warrant Demand Based Solely on GSTR Mismatch Issue Whether a demand under Section 73 based solely on a GSTR-3B vs. GSTR-2A mismatch is sustainable when the variance represents tax on credit notes issued for returned goods misreported as ITC rather than reduced from output tax liability.… Read More »