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of <h1>Goa Clarifies ITC Discrepancies for 2019-2021; Aligns with Rule 36(4), Applies to Ongoing GST Proceedings Only.</h1> The Government of Goa has issued a circular clarifying the handling of discrepancies in Input Tax Credit (ITC) between FORM GSTR-3B and FORM GSTR-2A for the period from April 1, 2019, to December 31, 2021. This follows a circular from the Central Board of Indirect Taxes and Customs (CBIC) and applies under the Goa Goods and Services Tax Act, 2017. The circular specifies the allowable percentage of ITC over discrepancies for different periods, aligning with rule 36(4) of the CGST Rules. It emphasizes that ITC must be supported by supplier-reported data and applies to ongoing proceedings but not completed ones.
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