Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021.
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Input Tax Credit reconciliation: capped availment based on GSTR 2A discrepancies for specified periods, subject to verification and conditions. The Circular directs reconciliation of Input Tax Credit claimed in FORM GSTR-3B with FORM GSTR-2A for 01.04.2019-31.12.2021, applying Circular No.183/15/2022-GST to early months and enforcing the caps provided by rule 36(4) for sub-periods; availment remained subject to the payment condition in clause (c) of sub-section (2) of Section 16, cumulative adjustment provisos for certain month clusters must be considered, and from 01.01.2022 ITC is allowable only to the extent communicated in FORM GSTR-2B.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input Tax Credit reconciliation: capped availment based on GSTR 2A discrepancies for specified periods, subject to verification and conditions.
The Circular directs reconciliation of Input Tax Credit claimed in FORM GSTR-3B with FORM GSTR-2A for 01.04.2019-31.12.2021, applying Circular No.183/15/2022-GST to early months and enforcing the caps provided by rule 36(4) for sub-periods; availment remained subject to the payment condition in clause (c) of sub-section (2) of Section 16, cumulative adjustment provisos for certain month clusters must be considered, and from 01.01.2022 ITC is allowable only to the extent communicated in FORM GSTR-2B.
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