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    <title>Availing ITC as per law and GSTR-2B</title>
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    <description>Duplicate entries in the auto drafted GSTR 2B feed have been corrected; taxpayers must ensure that the Input Tax Credit (ITC) they claim in GSTR 3B accords with statutory entitlement. Taxpayers should reconcile ITC using the downloaded auto drafted ITC statement (GSTR 2B), the system generated GSTR 3B PDF, or the ITC shown on mouse hover of Table 4, and resolve any differences with the prefilled on screen GSTR 3B before filing.</description>
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      <description>Duplicate entries in the auto drafted GSTR 2B feed have been corrected; taxpayers must ensure that the Input Tax Credit (ITC) they claim in GSTR 3B accords with statutory entitlement. Taxpayers should reconcile ITC using the downloaded auto drafted ITC statement (GSTR 2B), the system generated GSTR 3B PDF, or the ITC shown on mouse hover of Table 4, and resolve any differences with the prefilled on screen GSTR 3B before filing.</description>
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