GSTR-2B Mismatch and ITC Protection: The Complete 2026 Playbook

| Last updated: 26 June 2026

Input tax credit is the single most litigated number in GST. Almost every scrutiny notice, every ASMT-10, every Section 73 demand a business receives ultimately traces back to one question: was this credit available, and was it claimed correctly and in time? The trouble is that the answer now depen
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CA Sundram Gupta, FCA

About the Author

Practising CA

Chartered Accountant (FCA) with multi-disciplinary experience across GST, income tax, statutory and tax audits, ROC/MCA compliance, FEMA, and GST litigation including GSTAT appeals. Founder of Patron Accounting LLP (patronaccounting.com), a CA CS firm headquartered in Pune with offices in Mumbai, Delhi and Gurugram, s ... Read more

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