{"id":77067,"date":"2026-10-22T08:38:37","date_gmt":"2026-10-22T08:38:37","guid":{"rendered":""},"modified":"2026-10-22T08:38:37","modified_gmt":"2026-10-22T08:38:37","slug":"input-tax-credit-reconciliation-enables-fresh-gst-adjudication-after-non-participation-subject-to-timely-evidence-and-conditional-tax-deposit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77067","title":{"rendered":"Input tax credit reconciliation enables fresh GST adjudication after non-participation, subject to timely evidence and conditional tax deposit."},"content":{"rendered":"<p>Input tax credit reconciliation enables fresh GST adjudication after non-participation, subject to timely evidence and conditional tax deposit.<br \/>Case-Laws<br \/>GST<br \/>GST adjudication concerning a mismatch between input tax credit claimed in Form GSTR-3B and reflected in Form GSTR-2A was reopened after the taxpayer&#39;s non-participation following a board change. The adjudication and demand orders were quashed conditionally, requiring timely submission of a reconciliation and supporting transaction documents, together with deposit of 10% of the disputed tax, pending fresh adjudication.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105284\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit reconciliation enables fresh GST adjudication after non-participation, subject to timely evidence and conditional tax deposit.Case-LawsGSTGST adjudication concerning a mismatch between input tax credit claimed in Form GSTR-3B and refle&#8230;<\/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-77067","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77067","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=77067"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77067\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}