GST debit-note reporting mismatch causing ITC discrepancy due to GSTR-1 misclassification; portal must allow rectification and reopen filings
Case-Laws
GST
Error in reporting debit notes caused mismatch of input tax credit because the GST portal matches only buyer-acknowledged credit notes in GSTR-1 and ignores seller-entered debit notes, despite tax having been admitted and paid on those debit notes; consequence-mismatch in GSTR-2A and reversal of electronic credit balance. Legal deter
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