Goods and Services Tax | Mere GSTR-3B and GSTR-2A ITC Mismatch Cannot Attract Section 74 Penalty: GSTAT

GSTAT held Section 74 penalty invalid where ITC mismatch lacked fraud or suppression and tax with interest was paid before SCN. The post Mere GSTR-3B and GSTR-2A ITC Mismatch Cannot Attract Section 74 Penalty: GSTAT appeared first on TaxGuru .