{"id":77213,"date":"2026-11-02T08:31:40","date_gmt":"2026-11-02T08:31:40","guid":{"rendered":""},"modified":"2026-11-02T08:31:40","modified_gmt":"2026-11-02T08:31:40","slug":"input-tax-credit-mismatches-for-specified-years-require-circular-based-review-when-proceedings-remain-pending-and-evidence-is-produced","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77213","title":{"rendered":"Input tax credit mismatches for specified years require Circular-based review when proceedings remain pending and evidence is produced."},"content":{"rendered":"<p>Input tax credit mismatches for specified years require Circular-based review when proceedings remain pending and evidence is produced.<br \/>Case-Laws<br \/>GST<br \/>Circular No. 183\/15\/2022-GST governs mismatches between input tax credit claimed in GSTR-3B and reflected in GSTR-2A for FY 2017-18 and FY 2018-19. Its verification instructions extend to pending adjudication and appellate proceedings for those periods. Where a FY 2017-18 dispute involves excess input tax credit claims and additional documentary evidence, the claim requires fresh examination under the Circular, with observance of natural justice. The appellate order was set aside and remanded for de novo consideration of the mismatch and additional evidence within the prescribed period.<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=105700\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit mismatches for specified years require Circular-based review when proceedings remain pending and evidence is produced.Case-LawsGSTCircular No. 183\/15\/2022-GST governs mismatches between input tax credit claimed in GSTR-3B and reflected&#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-77213","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77213","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=77213"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77213\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}