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of <h1>Manipur Tax Circular: Resolving Input Tax Credit Discrepancies in GSTR-3B vs. GSTR-2A for 2017-19 with Supplier Certifications.</h1> The circular from the Manipur Department of Taxes addresses discrepancies in Input Tax Credit (ITC) between Form GSTR-3B and Form GSTR-2A for the fiscal years 2017-18 and 2018-19. It clarifies handling scenarios where suppliers failed to report supplies correctly, affecting ITC claims. The circular outlines procedures for registered persons to justify ITC discrepancies, including providing invoices and certifications from suppliers or accountants. These guidelines are applicable to ongoing tax proceedings and aim to address bona fide reporting errors during the specified period. They are not applicable to completed cases but may apply to pending adjudications or appeals.
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