{"id":58569,"date":"2026-02-20T16:16:27","date_gmt":"2026-02-20T10:46:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=articles&#038;p=58569"},"modified":"2026-02-20T16:16:27","modified_gmt":"2026-02-20T10:46:27","slug":"itc-reversal-under-rule-42-and-43-why-the-gstr-2b-auto-reversal-formula-penalises-compliant-taxpayers-for-vendor-defaults","status":"publish","type":"articles","link":"https:\/\/itatonline.org\/digest\/articles\/itc-reversal-under-rule-42-and-43-why-the-gstr-2b-auto-reversal-formula-penalises-compliant-taxpayers-for-vendor-defaults\/","title":{"rendered":"ITC Reversal Under Rule 42 and 43: Why the GSTR-2B Auto-Reversal Formula Penalises Compliant Taxpayers for Vendor Defaults"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p><a href=\"https:\/\/itatonline.org\/digest\/articles\/itc-reversal-under-rule-42-and-43-why-the-gstr-2b-auto-reversal-formula-penalises-compliant-taxpayers-for-vendor-defaults\/\">read more<\/a><\/p>","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false},"articles_category":[11],"class_list":["post-58569","articles","type-articles","status-publish","hentry","articles_category-gst-law"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/articles\/58569","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/articles"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/articles"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=58569"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58569"}],"wp:term":[{"taxonomy":"articles_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/articles_category?post=58569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}