https://www.taxtmi.com/circulars?id=66404 Clarification prescribes procedure for reconciling ITC claimed in Form GSTR 3B but not reflected in Form GSTR 2A: tax officers must obtain invoice details, verify section 16 conditions (tax invoice, receipt, payment), assess reversals under sections 17/18 and timeliness under section 16(4), and require verification of supplier tax payment via auditor certificate with UDIN for larger discrepancies or supplier certificate for smaller ones; guidance applies to bona fide errors in FY 2017 18 and 2018 19 and to ongoing or pending proceedings only. en-us Wed, 11 Jan 2023 00:00:00 +0530 Mon, 12 Jun 2023 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66404 Clarification prescribes procedure for reconciling ITC claimed in Form GSTR 3B but not reflected in Form GSTR 2A: tax officers must obtain invoice details, verify section 16 conditions (tax invoice, receipt, payment), assess reversals under sections 17/18 and timeliness under section 16(4), and require verification of supplier tax payment via auditor certificate with UDIN for larger discrepancies or supplier certificate for smaller ones; guidance applies to bona fide errors in FY 2017 18 and 2018 19 and to ongoing or pending proceedings only. Circulars GST - States Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66404