https://www.taxtmi.com/circulars?id=69372 The proper officer shall obtain invoice details for ITC claimed in FORM GSTR-3B but not appearing in FORM GSTR-2A and verify Section 16 eligibility: possession of tax invoice/debit note, receipt of goods or services, and payment including tax; and assess reversals under Sections 17 or 18 and time limit under Section 16(4). To verify supplier payment of tax, where the supplier wise difference for the year exceeds a monetary threshold, a CA/CMA certificate with UDIN is required; for differences up to the threshold, a supplier's certificate is acceptable. en-us Mon, 02 Jan 2023 00:00:00 +0530 Thu, 12 Mar 2026 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69372 The proper officer shall obtain invoice details for ITC claimed in FORM GSTR-3B but not appearing in FORM GSTR-2A and verify Section 16 eligibility: possession of tax invoice/debit note, receipt of goods or services, and payment including tax; and assess reversals under Sections 17 or 18 and time limit under Section 16(4). To verify supplier payment of tax, where the supplier wise difference for the year exceeds a monetary threshold, a CA/CMA certificate with UDIN is required; for differences up to the threshold, a supplier's certificate is acceptable. Circulars GST - States Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69372