GST Case Digest on Rejection of ITC Claims based on GSTR-2A vs GSTR-3B Mismatch

This comprehensive case digest compiles all relevant cases published in, focusing on the issue of GSTR-2A and GSTR-3B mismatch for ITC claims.
GST - ITC - ITC Claims - GST Case Digest - GSTR-2A - GSTR-3B - Rejection of ITC - supplies - taxscan

GSTR-3B is a summary return that taxpayers need to file monthly. It includes a summary of outward supplies, Input Tax Credit claimed, tax liability, and taxes paid. GSTR-2A is an auto-populated read-only return that reflects the details of inward supplies (purchases) of goods and services. The mismatch between GSTR-3B and GSTR-2A occurs when the taxpayer’s…

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