https://www.taxtmi.com/circulars?id=67257 Officers must obtain transaction-wise outward supply details and reconcile GSTR-1 with underlying records to identify category mismatches (B2B, B2C, exports, advances). For ITC discrepancies between GSTR-3B and GSTR-2A, require supplier CA certification when per-supplier difference is Rs. 2.5 lakh or more and ledger confirmations for lesser amounts; verify supplier tax payment and correct reporting of forward versus reverse charge. The proviso to Section 16(4) applies only to claims made in the extended period; reversals may be verified from the specified return's table or DRC-03. en-us Fri, 25 Feb 2022 00:00:00 +0530 Mon, 18 Mar 2024 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67257 Officers must obtain transaction-wise outward supply details and reconcile GSTR-1 with underlying records to identify category mismatches (B2B, B2C, exports, advances). For ITC discrepancies between GSTR-3B and GSTR-2A, require supplier CA certification when per-supplier difference is Rs. 2.5 lakh or more and ledger confirmations for lesser amounts; verify supplier tax payment and correct reporting of forward versus reverse charge. The proviso to Section 16(4) applies only to claims made in the extended period; reversals may be verified from the specified return's table or DRC-03. Circulars GST - States Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67257