Mismatch in ITC Head Reporting In GSTR-3B Is a Procedural Error Not Recoverable Under Section 73
Mismatch in ITC Head Reporting In GSTR-3B Is a Procedural Error Not Recoverable Under Section 73 Issue Whether claiming Input Tax Credit (ITC) under the CGST and SGST heads in GSTR-3B for inter-State supplies from an SEZ unit reflected as IGST in GSTR-2A constitutes wrongly availed ITC under Section 73, and whether denial of such… Read More »