https://www.taxtmi.com/article/detailed?id=11101 The Circular addresses ITC mismatches between GSTR-3B and GSTR-2A by identifying supplier causes (non filing, misreporting, wrong GSTIN) and prescribing a verification sequence: check eligibility under Section 16 and related provisions, then require supplier self declaration for lower-value annual ITC or a CA/CMA certificate with UDIN for larger amounts. Relaxations apply only to ongoing proceedings for specified periods and do not preclude recovery where suppliers failed to file GSTR 1 by the cutoff; certificates may be challenged and professionals must perform detailed reconciliations. en-us Sat, 11 Feb 2023 09:45:34 +0530 Sat, 11 Feb 2023 09:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11101 The Circular addresses ITC mismatches between GSTR-3B and GSTR-2A by identifying supplier causes (non filing, misreporting, wrong GSTIN) and prescribing a verification sequence: check eligibility under Section 16 and related provisions, then require supplier self declaration for lower-value annual ITC or a CA/CMA certificate with UDIN for larger amounts. Relaxations apply only to ongoing proceedings for specified periods and do not preclude recovery where suppliers failed to file GSTR 1 by the cutoff; certificates may be challenged and professionals must perform detailed reconciliations. Articles Goods and Services Tax - GST Sat, 11 Feb 2023 09:45:34 +0530 https://www.taxtmi.com/article/detailed?id=11101