{"id":74815,"date":"2026-01-16T18:34:38","date_gmt":"2026-01-16T13:04:38","guid":{"rendered":""},"modified":"2026-01-16T18:34:38","modified_gmt":"2026-01-16T13:04:38","slug":"gst-debit-note-reporting-mismatch-causing-itc-discrepancy-due-to-gstr-1-misclassification-portal-must-allow-rectification-and-reopen-filings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74815","title":{"rendered":"GST debit-note reporting mismatch causing ITC discrepancy due to GSTR-1 misclassification; portal must allow rectification and reopen filings"},"content":{"rendered":"<p>GST debit-note reporting mismatch causing ITC discrepancy due to GSTR-1 misclassification; portal must allow rectification and reopen filings<br \/>Case-Laws<br \/>GST<br \/>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<\/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=96097\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST debit-note reporting mismatch causing ITC discrepancy due to GSTR-1 misclassification; portal must allow rectification and reopen filingsCase-LawsGSTError in reporting debit notes caused mismatch of input tax credit because the GST portal matches only<\/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-74815","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74815","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=74815"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74815\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}