https://www.taxtmi.com/circulars?id=66620 The Circular directs reconciliation of Input Tax Credit claimed in FORM GSTR-3B with FORM GSTR-2A for 01.04.2019-31.12.2021, applying Circular No.183/15/2022-GST to early months and enforcing the caps provided by rule 36(4) for sub-periods; availment remained subject to the payment condition in clause (c) of sub-section (2) of Section 16, cumulative adjustment provisos for certain month clusters must be considered, and from 01.01.2022 ITC is allowable only to the extent communicated in FORM GSTR-2B. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 27 Jul 2023 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66620 The Circular directs reconciliation of Input Tax Credit claimed in FORM GSTR-3B with FORM GSTR-2A for 01.04.2019-31.12.2021, applying Circular No.183/15/2022-GST to early months and enforcing the caps provided by rule 36(4) for sub-periods; availment remained subject to the payment condition in clause (c) of sub-section (2) of Section 16, cumulative adjustment provisos for certain month clusters must be considered, and from 01.01.2022 ITC is allowable only to the extent communicated in FORM GSTR-2B. Circulars GST Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66620