https://www.taxtmi.com/circulars?id=66140 Clarification prescribes that where ITC claimed in FORM GSTR-3B does not appear in FORM GSTR-2A for FY 2017-18 and 2018-19, proper officers must obtain invoice details and verify statutory ITC conditions-possession of tax invoice or documents, receipt of goods or services, payment to the supplier, applicability of reversals and timeliness of claim-and require certification from Chartered/Cost Accountants with UDIN or supplier certificates as specified; guidance is limited to bona fide reporting errors and applies only to ongoing proceedings and pending adjudications or appeals. en-us Fri, 06 Jan 2023 00:00:00 +0530 Tue, 10 Jan 2023 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66140 Clarification prescribes that where ITC claimed in FORM GSTR-3B does not appear in FORM GSTR-2A for FY 2017-18 and 2018-19, proper officers must obtain invoice details and verify statutory ITC conditions-possession of tax invoice or documents, receipt of goods or services, payment to the supplier, applicability of reversals and timeliness of claim-and require certification from Chartered/Cost Accountants with UDIN or supplier certificates as specified; guidance is limited to bona fide reporting errors and applies only to ongoing proceedings and pending adjudications or appeals. Circulars GST - States Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66140