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of <h1>Guidance Issued on Resolving ITC Discrepancies Between GSTR-3B and GSTR-2A for 2017-18 and 2018-19.</h1> The circular addresses discrepancies in Input Tax Credit (ITC) claimed in FORM GSTR-3B compared to FORM GSTR-2A for fiscal years 2017-18 and 2018-19. It clarifies procedures for handling differences due to suppliers not filing or incorrectly reporting in FORM GSTR-1, affecting the reflection of supplies in FORM GSTR-2A. The steps for tax officers to verify ITC claims, including requiring certificates from Chartered Accountants or suppliers. These clarifications apply to ongoing proceedings and are specific to errors in reporting during the specified fiscal years, emphasizing that they are not for interpreting legal provisions.
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