Mismatched ITC Found in Month but No Mismatched ITC Found in GSTR 9

This discussion addresses a scenario where Input Tax Credit (ITC) mismatches were identified in specific months but were subsequently rectified by the supplier before the annual return filing. The consensus is that if all ITC mismatches are resolved and reconciled in the GSTR-9 annual return, the GST authorities are unlikely to impose any penalties, interest, or issue show cause notices. The key is that the annual return accurately reflects the final reconciled ITC position.