https://www.taxtmi.com/circulars?id=66156 Procedure to resolve differences between ITC claimed in FORM GSTR 3B and ITC appearing in FORM GSTR 2A for FY 2017 18 and 2018 19: proper officers must obtain invoice details and verify Section 16 eligibility (possession of tax invoice, receipt of goods/services, payment to supplier), check reversals under Sections 17/18 and timeliness under Section 16(4). To verify supplier tax payment, higher-value discrepancies require a CA/CMA certificate with UDIN, while lower-value discrepancies may be substantiated by a supplier declaration. Guidance applies to bona fide errors and ongoing proceedings only. en-us Wed, 04 Jan 2023 00:00:00 +0530 Thu, 12 Jan 2023 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66156 Procedure to resolve differences between ITC claimed in FORM GSTR 3B and ITC appearing in FORM GSTR 2A for FY 2017 18 and 2018 19: proper officers must obtain invoice details and verify Section 16 eligibility (possession of tax invoice, receipt of goods/services, payment to supplier), check reversals under Sections 17/18 and timeliness under Section 16(4). To verify supplier tax payment, higher-value discrepancies require a CA/CMA certificate with UDIN, while lower-value discrepancies may be substantiated by a supplier declaration. Guidance applies to bona fide errors and ongoing proceedings only. Circulars GST - States Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66156