{"id":70916,"date":"2025-02-10T07:50:21","date_gmt":"2025-02-10T02:20:21","guid":{"rendered":""},"modified":"2025-02-10T07:50:21","modified_gmt":"2025-02-10T02:20:21","slug":"input-tax-credit-claims-must-consider-gstr-9-annual-returns-not-just-gstr-3b-and-gstr-2a-discrepancies-under-section-44","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70916","title":{"rendered":"Input Tax Credit Claims Must Consider GSTR-9 Annual Returns, Not Just GSTR-3B and GSTR-2A Discrepancies Under Section 44"},"content":{"rendered":"<p>Input Tax Credit Claims Must Consider GSTR-9 Annual Returns, Not Just GSTR-3B and GSTR-2A Discrepancies Under Section 44<br \/>Case-Laws<br \/>GST<br \/>HC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rather than solely relying on discrepancies between GSTR-3B and GSTR-2A returns. The term &#8220;reconciliation&#8221; in Section 44 implies potential rectification of errors in GSTR-3B through annual returns. Court emphasized that dismissing GSTR-9<\/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=85619\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit Claims Must Consider GSTR-9 Annual Returns, Not Just GSTR-3B and GSTR-2A Discrepancies Under Section 44Case-LawsGSTHC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rath<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70916","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70916","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=70916"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70916\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}