{"id":74610,"date":"2025-12-18T08:02:00","date_gmt":"2025-12-18T02:32:00","guid":{"rendered":""},"modified":"2025-12-18T08:02:00","modified_gmt":"2025-12-18T02:32:00","slug":"input-tax-credit-reconciliation-mismatch-between-gstr-3b-and-disclosures-u-s-16-4-25-deposit-ordered-attachment-lifted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74610","title":{"rendered":"Input tax credit reconciliation mismatch between GSTR-3B and disclosures u\/s 16(4); 25% deposit ordered, attachment lifted."},"content":{"rendered":"<p>Input tax credit reconciliation mismatch between GSTR-3B and disclosures u\/s 16(4); 25% deposit ordered, attachment lifted.<br \/>Case-Laws<br \/>GST<br \/>Excess ITC was denied under Section 16(4) due to non-reconciliation between GSTR-3B and related disclosures, and the taxpayer had not responded to the show cause notice. The Court found a prima facie overlap in the demand confirmed in the impugned order and, to prevent unjust duplication while ensuring revenue protection, directed the taxpayer to depo<\/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=95176\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit reconciliation mismatch between GSTR-3B and disclosures u\/s 16(4); 25% deposit ordered, attachment lifted.Case-LawsGSTExcess ITC was denied under Section 16(4) due to non-reconciliation between GSTR-3B and related disclosures, and the tax<\/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-74610","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74610","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=74610"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74610\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}