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 April 1, 2019 to December 31, 2021
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Input-tax credit eligibility tightened for mismatches between returns; additional credit allowed only subject to supplier payment and proof. Clarifies treatment of ITC differences between GSTR-3B and GSTR-2A for April 1, 2019-December 31, 2021: earlier circular's guidelines apply for April 1-October 8, 2019; for subsequent subperiods additional ITC for invoices not reported by suppliers is allowed only within the specific facilitative ceilings under rule 36 and subject to the supplier-payment condition and other eligibility criteria; cumulative adjustment provisions for specified months must be observed; from January 1, 2022 ITC is allowable only as communicated in Form GSTR-2B; instructions apply to ongoing proceedings only.
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 eligibility tightened for mismatches between returns; additional credit allowed only subject to supplier payment and proof.
Clarifies treatment of ITC differences between GSTR-3B and GSTR-2A for April 1, 2019-December 31, 2021: earlier circular's guidelines apply for April 1-October 8, 2019; for subsequent subperiods additional ITC for invoices not reported by suppliers is allowed only within the specific facilitative ceilings under rule 36 and subject to the supplier-payment condition and other eligibility criteria; cumulative adjustment provisions for specified months must be observed; from January 1, 2022 ITC is allowable only as communicated in Form GSTR-2B; instructions apply to ongoing proceedings only.
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