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of <h1>Delhi Govt Clarifies ITC Discrepancies in GSTR-3B vs. GSTR-2A for 2019-2021; Rule 36(4) Guidelines Issued.</h1> The circular from the Government of Delhi clarifies the handling of discrepancies in input-tax credit (ITC) availed in Form GSTR-3B compared to Form GSTR-2A for April 1, 2019, to December 31, 2021. It outlines the application of rule 36(4) of the Delhi Goods and Services Tax Rules, which allowed availing additional ITC within specified limits during different periods. The circular provides guidelines for verifying ITC claims and emphasizes that ITC can only be claimed if the supplier has paid the tax. These guidelines apply to ongoing proceedings and not completed ones. Difficulties in implementation should be reported to the Commissioner.
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