Common credit reversal relief and supplier reporting errors require verified calculations and evidence supporting input tax credit claims.

Common credit reversal relief and supplier reporting errors require verified calculations and evidence supporting input tax credit claims.
Case-Laws
GST
Deletion of a common input tax credit reversal demand for taxable and exempt supplies requires recorded verification of asserted credit segregation, supported by turnover figures and common-credit calculations under Rule 42. Verification covers ledgers, stock registers and whether shared overheads, such as rent and logistics, have entered the taxable credit stream. Input tax credit missing from GSTR-2A because a supplier reported tax against an incorrect GSTIN may be allowed under Circular No. 183/15/2022-GST where its verification requirements and Section 16(2)(c) are met. Relevant evidence includes valid invoices, banking records establishing payment and a supplier's certificate confirming tax payment to the Government.
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