Business GST credits: This crucial new clause in GST rules is a mood-spoiler for the taxpayer Updated : October 30, 2019 12:47 PM IST GST authorities are issuing notices to the taxpayers for mismatches in the GSTR-2A statements with the credits availed by them, which are being contested at various forums. There is a compelling argument that a bona-fide taxpayer cannot be penalised by disallowing his eligible credits on account of non-compliance by the supplier. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.