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of <h1>Delhi GST Circular: Resolving ITC Discrepancies in GSTR-3B vs. GSTR-2A for 2017-19; Procedures for Claims Over Rs. 5 Lakh.</h1> The circular addresses discrepancies between Input Tax Credit (ITC) claimed in Form GSTR-3B and details in Form GSTR-2A for fiscal years 2017-18 and 2018-19 under the Delhi Goods and Services Tax Act. It clarifies procedures for handling such discrepancies, especially when suppliers fail to file or correctly report supplies in Form GSTR-1. The circular outlines conditions for verifying ITC claims, including documentation and supplier confirmations, and specifies actions for differences exceeding Rs. 5 lakh. These guidelines apply to ongoing proceedings for the specified fiscal years and are intended for bona fide errors in reporting.
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