GST ITC Ecosystem by J From Seamless Credit to Trusted Credit

Todays Special Position Paper by J is on GST that began with a simple promise - seamless flow of Input Tax Credit. 

But the original invoice-matching architecture never fully took shape. Over the years, GSTR-3B, GSTR-2A, Rule 36(4), Section 16, GSTR-2B and the Invoice Management System rebuilt that ecosystem. 

Now, with technology and jurisprudence reshaping the framework, the real question is: can a genuine business trust the credit it is entitled to claim. From Seamless Credit to Trusted Credit.