https://www.taxtmi.com/circulars?id=66111 Procedure requires the proper officer to obtain invoices for ITC claimed in FORM GSTR 3B but not reflected in FORM GSTR 2A and verify Section 16 conditions: possession of tax invoice or debit note, receipt of goods or services, and payment of consideration including tax to supplier; check for reversals under Sections 17/18 and time limit compliance under section 16(4). To verify supplier payment of tax, require a CA/CMA certificate with UDIN for larger discrepancies and a supplier certificate for smaller discrepancies; relaxations for certain late claims in FY 2017 18 are restricted by proviso. en-us Tue, 27 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66111 Procedure requires the proper officer to obtain invoices for ITC claimed in FORM GSTR 3B but not reflected in FORM GSTR 2A and verify Section 16 conditions: possession of tax invoice or debit note, receipt of goods or services, and payment of consideration including tax to supplier; check for reversals under Sections 17/18 and time limit compliance under section 16(4). To verify supplier payment of tax, require a CA/CMA certificate with UDIN for larger discrepancies and a supplier certificate for smaller discrepancies; relaxations for certain late claims in FY 2017 18 are restricted by proviso. Circulars GST Tue, 27 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66111