https://www.taxtmi.com/circulars?id=69396 Clarification explains that transitional rule-based caps permitted registered persons to claim ITC in GSTR-3B in excess of GSTR-2A only up to specified limits during successive sub-periods, subject to the substantive condition that tax on the supply was paid by the supplier; verification and documentation requirements from the earlier circular apply, amounts beyond the applicable cap are inadmissible, cumulative adjustments for certain grouped months must be made as directed, and from the later amendment ITC is allowable only as communicated in FORM GSTR-2B. en-us Mon, 07 Aug 2023 00:00:00 +0530 Fri, 13 Mar 2026 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69396 Clarification explains that transitional rule-based caps permitted registered persons to claim ITC in GSTR-3B in excess of GSTR-2A only up to specified limits during successive sub-periods, subject to the substantive condition that tax on the supply was paid by the supplier; verification and documentation requirements from the earlier circular apply, amounts beyond the applicable cap are inadmissible, cumulative adjustments for certain grouped months must be made as directed, and from the later amendment ITC is allowable only as communicated in FORM GSTR-2B. Circulars GST - States Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69396