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of <h1>Maharashtra GST Circular Clarifies ITC Discrepancies in GSTR-3B vs. GSTR-2A for 2019-2021 u/r 36(4) Guidelines.</h1> The circular addresses discrepancies in Input Tax Credit (ITC) claimed in FORM GSTR-3B compared to FORM GSTR-2A for the period 01.04.2019 to 31.12.2021. It aligns with a previous circular issued by the Central Board of Indirect Taxes and Customs (CBIC) and applies it to the Maharashtra Goods and Services Tax (MGST) Act. The circular clarifies the application of rule 36(4) of the Central Goods and Services Tax Rules, which allowed additional ITC based on certain conditions and percentages during specified periods. It emphasizes that these guidelines are clarificatory and apply to ongoing proceedings for the specified period.
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