https://www.taxtmi.com/circulars?id=66661 Clarification directs uniform treatment of discrepancies between Input Tax Credit claimed in FORM GSTR 3B and that reflected in FORM GSTR 2A for 01.04.2019-31.12.2021, confirming the temporal caps on additional ITC where suppliers have not furnished outward details (20%, 10%, and 5% in successive periods), reiterating that availment remains subject to the condition that tax on the supply has been paid by the supplier, applying prior verification guidelines subject to those caps, and providing that from 01.01.2022 ITC is allowable only to the extent communicated in FORM GSTR 2B. en-us Fri, 21 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66661 Clarification directs uniform treatment of discrepancies between Input Tax Credit claimed in FORM GSTR 3B and that reflected in FORM GSTR 2A for 01.04.2019-31.12.2021, confirming the temporal caps on additional ITC where suppliers have not furnished outward details (20%, 10%, and 5% in successive periods), reiterating that availment remains subject to the condition that tax on the supply has been paid by the supplier, applying prior verification guidelines subject to those caps, and providing that from 01.01.2022 ITC is allowable only to the extent communicated in FORM GSTR 2B. Circulars GST - States Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66661