https://www.taxtmi.com/article/detailed?id=10945 CBIC Circulars 183-188 set out procedural and substantive clarifications: reconciliation steps for ITC mismatches between GSTR 3B and GSTR 2A for FY 2017-18 and 2018-19 including verification of section 16/17/18 conditions and certificate requirements; entitlement to ITC where place of supply falls under the proviso to section 12(8) of the IGST Act; two year time limit for re determination under section 75(2) when fraud findings are not sustained; treatment of No Claim Bonus as a permitted deduction under section 15(3)(a); entity level e invoicing exemption; reduction of recovery demands post IBC using FORM GST DRC 25; and temporary registration procedure for refunds by unregistered persons. en-us Thu, 05 Jan 2023 11:28:13 +0530 Thu, 05 Jan 2023 11:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10945 CBIC Circulars 183-188 set out procedural and substantive clarifications: reconciliation steps for ITC mismatches between GSTR 3B and GSTR 2A for FY 2017-18 and 2018-19 including verification of section 16/17/18 conditions and certificate requirements; entitlement to ITC where place of supply falls under the proviso to section 12(8) of the IGST Act; two year time limit for re determination under section 75(2) when fraud findings are not sustained; treatment of No Claim Bonus as a permitted deduction under section 15(3)(a); entity level e invoicing exemption; reduction of recovery demands post IBC using FORM GST DRC 25; and temporary registration procedure for refunds by unregistered persons. Articles Goods and Services Tax - GST Thu, 05 Jan 2023 11:28:13 +0530 https://www.taxtmi.com/article/detailed?id=10945