With government going all-out to plug GST loopholes to contain evasion and bolster collections, taxpayers are frequently receiving notices and advisories for a range of issues including sudden spike in input tax credit (ITC) claim, lower GST payment over the previous year and mismatch in return forms.As there is no human intervention and system picks up the cases by comparing the input tax credit reflecting in the returns in two years, if ITC claim is quite high or low this year compared to previous year one will have to explain.