https://www.taxtmi.com/circulars?id=66960 Clarification directs that differences between ITC claimed in FORM GSTR-3B and ITC in FORM GSTR-2A for 01.04.2019-31.12.2021 be addressed by applying Circular No. 183/15/2022-GST for 01.04.2019-08.10.2019, and by allowing additional ITC under rule 36(4) for later subperiods only within prescribed capped excesses subject to verification that tax was paid by the supplier and production of required certificates; from 01.01.2022 ITC is admissible only as communicated in FORM GSTR-2B. en-us Wed, 19 Jul 2023 00:00:00 +0530 Fri, 10 Nov 2023 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66960 Clarification directs that differences between ITC claimed in FORM GSTR-3B and ITC in FORM GSTR-2A for 01.04.2019-31.12.2021 be addressed by applying Circular No. 183/15/2022-GST for 01.04.2019-08.10.2019, and by allowing additional ITC under rule 36(4) for later subperiods only within prescribed capped excesses subject to verification that tax was paid by the supplier and production of required certificates; from 01.01.2022 ITC is admissible only as communicated in FORM GSTR-2B. Circulars GST - States Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66960