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of <h1>Assam's Tax Circular on ITC Discrepancies: Procedures for Verifying Claims and Addressing Supplier Filing Errors.</h1> The circular from the Principal Commissioner of State Tax, Assam, addresses discrepancies in Input Tax Credit (ITC) claimed in Form GSTR-3B versus Form GSTR-2A for FY 2017-18 and 2018-19. It clarifies scenarios where discrepancies arise due to suppliers not filing or incorrectly filing returns, leading to mismatches in ITC claims. The circular outlines procedures for tax officers to verify ITC claims, including requiring certificates from suppliers or accountants for discrepancies over Rs. 5 lakh. These guidelines apply to ongoing proceedings and are intended to address bona fide errors without interpreting legal provisions.
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