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of <h1>Rajasthan Tax Dept Clarifies ITC Discrepancies in GSTR-3B vs GSTR-2A for 2019-2021; Rule 36(4) Explained.</h1> The circular issued by the Rajasthan Commercial Taxes Department addresses discrepancies in Input Tax Credit (ITC) availed in Form GSTR-3B compared to Form GSTR-2A for the period April 1, 2019, to December 31, 2021. It clarifies the application of rule 36(4) of the Rajasthan Goods and Services Tax Rules, which allowed additional ITC beyond what was reported by suppliers, with varying limits of 20%, 10%, and 5% for different periods. The guidelines provided in GST Circular No. 15/2022 apply for verification, and ITC can only be claimed if reported by suppliers in Form GSTR-1 or IFF. These instructions are applicable to ongoing proceedings for the specified period.
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