Faulty ITC Refund Order: GSTR Mismatch Ignored, Reconciliation Overlooked.

Case-Laws – GST – Highlights – Remand order issued in case concerning refund of accumulated input tax credit (ITC) for zero-rated supply due to mismatch in ITC as per GSTR-2B and GSTR-3B. Adjudicating authority faulted for not examining reconciliation st

Faulty ITC Refund Order: GSTR Mismatch Ignored, Reconciliation Overlooked.
Case-Laws
GST
Remand order issued in case concerning refund of accumulated input tax credit (ITC) for zero-rated supply due to mismatch in ITC as per GSTR-2B and GSTR-3B. Adjudicating authority faulted for not examining reconciliation statement and passing refund order without sufficient discussion. Appellate authority also failed to address reconciliation issue as required u/s 107(11) of CGST Act. Matter remande

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =