ITC Cannot Be Denied Solely on GSTR-2A Mismatch and CA Certificate Is Admissible Post-Dated
ITC Cannot Be Denied Solely on GSTR-2A Mismatch and CA Certificate Is Admissible Post-Dated Issue Whether Input Tax Credit (ITC) can be denied solely on account of a numeric mismatch between GSTR-3B and GSTR-2A/2B without examining underlying transaction evidence and applying CBIC Circular No. 183/15/2022-GST. Whether a CA/CMA certificate issued after the appeal date is… Read More »