Scrutiny of returns tax payable

This discussion addresses a GST registered dealer facing a tax demand following scrutiny of their returns. The core issue revolves around the Input Tax Credit (ITC) claimed on purchases, where the supplier's GSTR-2A shows the invoice, but the department questions the actual movement of goods. The advice clarifies that if goods were indeed received and can be evidenced (e.g., via GR, e-way bill, or supplier undertaking), tax payment may not be compulsory, as the burden of proof for claiming ITC lies with the dealer.