later in the month October 2018,
when the Government operationalized Form GSTR-2A for the past periods.
Thereupon, precise details were computed and Petitioner realized ... occasioned to a great degree due to
non-operationalization of Forms GSTR-2A, GSTR-2 and GSTR-3 and the
system related checks which could
GSTR-1 and the details of tax payment therein are
auto populated in Form GSTR -2-A of the buyers. Any mismatch between Form
GSTR ... Form GSTR-2A is to be notified by the recipient by way of a
tabulation in Form GSTR-1A. Admittedly, Forms in GSTR-2A
submit
the GSTR-3B. On verification of the Auto populated GSTR-2A for
the year 2018-19 of the petitioner, it was found that ... March, 2018,
GSTR-3B and GSTR-1 have been submitted showing zero but in
November,2017, the Auto populated GSTR-2A has been submitted
showing
mismatch in the Input Tax Credit claimed
in GSTR-3B and that appearing in GSTR-2A during the period April, 2018 -
W.P.(C) 6799
