⭐ Important points (exam-critical)
- ⭐GSTR-2B auto-populated — Sec 16(2)(aa) requires reflection here for ITC.
- ⭐180-day non-payment to supplier triggers ITC reversal with interest; re-avail on payment.
- ⭐Sec 17(5) blocked: works contract for immovable property (except plant & machinery).
- ⭐ISD distinguished from cross-charge — ISD only for common input services.
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