Punishable ITC Mismatched Monthly or Yearly

sujit naha (accountant) (346 Points)

13 March 2021  

Please let me know ...

What is the Basis of  ITC Mismatched is Punishable Offence ?

1) Monthly Return Basis ( Monthly GSTR 2A)

             Or 

2) Yearly Return Basis ( GSTR-9)