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<h1>Clarification on ITC Discrepancies in GSTR Forms: Rule 36(4) Limits and Section 16 Compliance for 2019-2021 Period.</h1> The circular addresses discrepancies in Input Tax Credit (ITC) availed in FORM GSTR-3B compared to FORM GSTR-2A for the period from April 1, 2019, to December 31, 2021. It clarifies the application of rule 36(4) of the Central Goods and Services Tax (CGST) Rules, which limits additional credit to 20%, 10%, and 5% for specified periods. The guidelines apply uniformly across field formations and are relevant only to ongoing proceedings. The circular emphasizes adherence to section 16 of the CGST Act, ensuring ITC is availed only when suppliers have reported transactions in FORM GSTR-1 or using the IFF.