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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 guidance limits excess ITC allowance and ties entitlement to supplier reported communication in returns. Clarification directs uniform treatment of discrepancies between Input Tax Credit claimed in FORM GSTR 3B and that reflected in FORM GSTR 2A for 01.04.2019-31.12.2021, confirming the temporal caps on additional ITC where suppliers have not furnished outward details (20%, 10%, and 5% in successive periods), reiterating that availment remains subject to the condition that tax on the supply has been paid by the supplier, applying prior verification guidelines subject to those caps, and providing that 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 guidance limits excess ITC allowance and ties entitlement to supplier reported communication in returns.
Clarification directs uniform treatment of discrepancies between Input Tax Credit claimed in FORM GSTR 3B and that reflected in FORM GSTR 2A for 01.04.2019-31.12.2021, confirming the temporal caps on additional ITC where suppliers have not furnished outward details (20%, 10%, and 5% in successive periods), reiterating that availment remains subject to the condition that tax on the supply has been paid by the supplier, applying prior verification guidelines subject to those caps, and providing that from 01.01.2022 ITC is allowable only to the extent communicated in FORM GSTR 2B.
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