GST Library

2 Col
3 Col

Login | Register

Best GST Library

Contact Us


GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications

Act & Rules (Single-view)

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
Subscribe Free GST updates on...

Join on twitter

GST Library Prices are increasing from 01st July 2023.
Subscribe Now

Too much pressure on Taxpayers for ITC mismatch ?

A question raised by Members of Parliament to Ministry of Finance, on which Ministry replied on Monday, 20th March.

There is currently too much pressure on taxpayers for ITC mismatch such as... possession of tax invoice, furnishing of return by supplier in time, payment of taxes by supplier to Govt, burden to show actual movement of goods, payment to supplier within 180 days, GSTR-2B matching, ensure supplier's ITC genuineness, Back-dated Cancellation of GST registration of supplier.... etc. etc.

This is worrying taxpayers a lot. Writ petitions also listed in High Court challenging the constitutional validity of certain provisions of GST Act.

- TaxReply


Will the Minister of FINANCE be pleased to state:-

(e) whether sustained pressure is being allegedly created on the taxpayers by giving online ITC mismatch information and if so, the details thereof and the reaction of the Government thereto; and

(f) the reasons for not giving ITC on the basis of the ledger accounts and bills and the steps taken by the Government to rectify aforesaid petty omissions and errors?


THE MINISTER OF STATE FOR FINANCE in response to above questions replied on Monday, 20th March - 

That as per provisions of the CGST Act, 2017, a registered person can avail ITC not simply on the basis of ledger accounts or bills but also subject to the conditions and restrictions as specified in section 16 and section 17 of CGST Act, 2017, read with Rules made thereunder, inter alia, including the furnishing of details of the invoice or debit note by the concerned supplier in the statement of outward supplies and communication of such details to the recipient..... Read more


(b) whether it is a fact that if any businessmen has filed return on the basis of their accounts and bills due to some personal or monetary reasons but their ITC are being freezed/not considered?

(c) whether the actual ITC of these businessman are being invalidated reportedly due to some error in the laws despite the fact that they are fulfilling their duties of filing return with late fee?


THE MINISTER OF STATE FOR FINANCE in response to above questions replied on Monday 20th March -  That as per provisions of the CGST Act, 2017, a reg.......
  Login to


Input Tax Credit

Digital GST Library
Plan starts from
₹ 2,970
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now


Mar 21, 2023


what are d facility you are providing to subsriber in what way it is useful to taxpayer
By: Vijaykumar Sanadi | Dt: Mar 29, 2023

Post your comment here !

Login to Comment

GST News (Updates)

  Read more GST updates...