Clarification to deal with difference in input-tax credit (ITC) availed in Form GSTR-3B as compared to that detailed in Form GSTR-2A for the period April 1, 2019 to December 31, 2021 https://www.taxtmi.com/circulars?id=67132 Clarifies treatment of ITC differences between GSTR-3B and GSTR-2A for April 1, 2019-December 31, 2021: earlier circular's guidelines apply for April 1-October 8, 2019; for subsequent subperiods additional ITC for invoices not reported by suppliers is allowed only within the specific facilitative ceilings under rule 36 and subject to the supplier-payment condition and other eligibility criteria; cumulative adjustment provisions for specified months must be observed; from January 1, 2022 ITC is allowable only as communicated in Form GSTR-2B; instructions apply to ongoing proceedings only. en-us Tue, 08 Aug 2023 00:00:00 +0530 Fri, 19 Jan 2024 18:27:00 +0530 TaxTMI RSS Generator Clarification to deal with difference in input-tax credit (ITC) availed in Form GSTR-3B as compared to that detailed in Form GSTR-2A for the period April 1, 2019 to December 31, 2021 https://www.taxtmi.com/circulars?id=67132 Clarifies treatment of ITC differences between GSTR-3B and GSTR-2A for April 1, 2019-December 31, 2021: earlier circular's guidelines apply for April 1-October 8, 2019; for subsequent subperiods additional ITC for invoices not reported by suppliers is allowed only within the specific facilitative ceilings under rule 36 and subject to the supplier-payment condition and other eligibility criteria; cumulative adjustment provisions for specified months must be observed; from January 1, 2022 ITC is allowable only as communicated in Form GSTR-2B; instructions apply to ongoing proceedings only. Circulars GST - States Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67132