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    <title>Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19</title>
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    <description>Input Tax Credit mismatches between FORM GSTR-3B and FORM GSTR-2A for financial years 2017-18 and 2018-19 are to be addressed uniformly under the Chhattisgarh Goods and Services Tax Act, 2017. The clarification framework contained in Circular No. 183/15/2022-GST applies to related proceedings with necessary modifications and operates as though issued under that Act.</description>
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