GSTAT says GST mismatch alone cannot deny supported ITC
In short
A GSTAT summary said a mismatch in GST returns is not enough by itself to deny input tax credit. It said officials must check supplier certificates, invoices and other records before rejecting the claim.
This matters for businesses because supported tax credit can still be allowed even when the returns do not fully match.
What the reporting says
A GSTAT summary said a mismatch between GST returns may justify verification, but supported input tax credit cannot be denied without reviewing supplier certificates, invoices and other records. The source said the evidence on file established eligibility despite the mismatch. The ruling matters for businesses claiming ITC because officials must assess the supporting documents before rejecting the credit.
Why it matters
The GSTAT summary says a GSTR-3B and GSTR-2A mismatch can prompt verification, but supported input tax credit cannot be denied without checking supplier certificates, invoices and other records. The source says the documents on file established eligibility. The decision is relevant for businesses seeking ITC because tax officers must weigh the evidence, not just the mismatch.