https://www.taxtmi.com/circulars?id=67170 Clarification resolves ITC mismatches between Form GSTR-3B and Form GSTR-2A for April 1, 2019 to December 31, 2021 by applying Circular No.183/15 procedures where rule 36 was not in force, and by enforcing rule 36 ceilings and the payment-by-supplier condition for periods when rule 36 applied; cumulative adjustment provisions for specified month-blocks must be observed, certificates required under the prior circular remain necessary for admitted excess up to the rule specified cap, and from January 1, 2022 ITC is admissible only if reported by suppliers and communicated in the purchaser's automated statement. en-us Mon, 24 Jul 2023 00:00:00 +0530 Wed, 07 Feb 2024 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67170 Clarification resolves ITC mismatches between Form GSTR-3B and Form GSTR-2A for April 1, 2019 to December 31, 2021 by applying Circular No.183/15 procedures where rule 36 was not in force, and by enforcing rule 36 ceilings and the payment-by-supplier condition for periods when rule 36 applied; cumulative adjustment provisions for specified month-blocks must be observed, certificates required under the prior circular remain necessary for admitted excess up to the rule specified cap, and from January 1, 2022 ITC is admissible only if reported by suppliers and communicated in the purchaser's automated statement. Circulars GST - States Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67170