https://www.taxtmi.com/circulars?id=67323 Where ITC claimed in Form GSTR 3B does not appear in Form GSTR 2A, the proper officer shall obtain invoice details, verify possession of tax invoices, receipt of goods or services, payment of the supply including tax, compliance with time limits and reversal requirements, and-depending on materiality-require CA/CMA certification with UDIN or supplier declaration to confirm that supplies were made and tax paid by the supplier. en-us Mon, 02 Jan 2023 00:00:00 +0530 Tue, 23 Apr 2024 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67323 Where ITC claimed in Form GSTR 3B does not appear in Form GSTR 2A, the proper officer shall obtain invoice details, verify possession of tax invoices, receipt of goods or services, payment of the supply including tax, compliance with time limits and reversal requirements, and-depending on materiality-require CA/CMA certification with UDIN or supplier declaration to confirm that supplies were made and tax paid by the supplier. Circulars GST - States Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67323