{"id":69744,"date":"2024-08-05T07:06:14","date_gmt":"2024-08-05T01:36:14","guid":{"rendered":""},"modified":"2024-08-05T07:06:14","modified_gmt":"2024-08-05T01:36:14","slug":"petitioner-39-s-input-tax-credit-claim-rejected-due-to-lack-of-supplier-certificates-gstr-mismatch-recovery-stayed-for-3-months","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69744","title":{"rendered":"Petitioner&#39;s Input Tax Credit claim rejected due to lack of supplier certificates &#038; GSTR mismatch. Recovery stayed for 3 months."},"content":{"rendered":"<p>Petitioner&#39;s Input Tax Credit claim rejected due to lack of supplier certificates &#038; GSTR mismatch. Recovery stayed for 3 months.<br \/>Case-Laws<br \/>GST<br \/>Petitioner failed to substantiate Input Tax Credit claim due to lack of supplier certificates. Discrepancy noted between Input Tax Credit availed in GSTR 3B and auto-populated in GSTR 2A. Electronic Credit Ledger balance after adjustment indicates inadequate explanation. Petitioner&#39;s credit tax position appears incorrect, unable to avail claimed <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80128\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner&#39;s Input Tax Credit claim rejected due to lack of supplier certificates &#038; GSTR mismatch. Recovery stayed for 3 months.Case-LawsGSTPetitioner failed to substantiate Input Tax Credit claim due to lack of supplier certificates. Discrepancy noted between Input Tax Credit availed in GSTR 3B and auto-populated in GSTR 2A. Electronic Credit Ledger balance after adjustment indicates &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69744\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Petitioner&#39;s Input Tax Credit claim rejected due to lack of supplier certificates &#038; GSTR mismatch. Recovery stayed for 3 months.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69744","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69744","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69744"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69744\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}