https://www.taxtmi.com/circulars?id=69952 ITC claimed and utilised in GSTR-3B that exceeds the ITC reflected in GSTR-2A requires zone-wise listing, segregation, and year-wise scrutiny by the Proper Officer. The identified cases are to be examined on GSTN data, and necessary action is to be taken according to the applicable rules, with regular monitoring at division, zone, and headquarters levels. en-us Tue, 22 Jun 2021 00:00:00 +0530 Tue, 05 May 2026 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69952 ITC claimed and utilised in GSTR-3B that exceeds the ITC reflected in GSTR-2A requires zone-wise listing, segregation, and year-wise scrutiny by the Proper Officer. The identified cases are to be examined on GSTN data, and necessary action is to be taken according to the applicable rules, with regular monitoring at division, zone, and headquarters levels. Circulars GST - States Tue, 22 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69952