https://www.taxtmi.com/circulars?id=70847 ITC claimed in FORM GSTR-3B but absent from FORM GSTR-2A for FY 2017-18 and FY 2018-19 may be examined under section 16 rather than automatically treated as ineligible. The proper officer must verify tax documents, receipt of supplies, payment to the supplier, required reversals, and the statutory time limit. Supplier-wise discrepancies exceeding Rs 5 lakh require a UDIN-based Chartered Accountant or Cost Accountant certificate; lower discrepancies require a supplier certificate. The procedure applies to ongoing, including pending adjudication or appeal, proceedings and not completed matters. en-us Fri, 13 Jan 2023 00:00:00 +0530 Wed, 19 Aug 2026 16:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70847 ITC claimed in FORM GSTR-3B but absent from FORM GSTR-2A for FY 2017-18 and FY 2018-19 may be examined under section 16 rather than automatically treated as ineligible. The proper officer must verify tax documents, receipt of supplies, payment to the supplier, required reversals, and the statutory time limit. Supplier-wise discrepancies exceeding Rs 5 lakh require a UDIN-based Chartered Accountant or Cost Accountant certificate; lower discrepancies require a supplier certificate. The procedure applies to ongoing, including pending adjudication or appeal, proceedings and not completed matters. Circulars GST - States Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70847