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<h1>Gujarat Circular Clarifies Handling ITC Discrepancies in GSTR-3B vs. GSTR-2A for FY 2017-18 & 2018-19.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, addresses discrepancies in Input Tax Credit (ITC) claimed in Form GSTR-3B compared to Form GSTR-2A for FY 2017-18 and 2018-19. It clarifies procedures for handling ITC differences due to supplier reporting errors in GSTR-1. The circular outlines steps for tax officers to verify ITC claims, including obtaining certifications from suppliers or accountants. These guidelines apply to ongoing proceedings and bona fide errors and are not for completed cases. The instructions aim to ensure uniformity in handling ITC discrepancies across different tax authorities.