GSTAT says GST ITC eligibility must be checked from records
In short
GSTAT said GST input tax credit eligibility has to be checked from the original records and the electronic credit ledger, not just the annual return.
The reported issue was wrong reporting of eligible IGST credit under CGST and SGST heads.
What the reporting says
GSTAT said GST ITC eligibility must be verified from original records and the electronic credit ledger, not annual return alone.
Why it matters
GSTAT said GST ITC eligibility must be verified from original records and the electronic credit ledger, not annual return alone. This affects taxpayers and tax officers handling credit claims, because the decision points to source records as the basis for verification.