https://www.taxtmi.com/circulars?id=71489 Input tax credit claimed in FORM GSTR-3B but absent from FORM GSTR-2A for FY 2017-18 and FY 2018-19 is to be verified where supplier reporting failures caused the mismatch. The proper officer must verify invoice possession, receipt of goods or services, payment to the supplier, required reversals, and compliance with the credit-availment time limit. Supplier tax payment requires a UDIN-backed Chartered Accountant or Cost Accountant certificate where the supplier-wise mismatch exceeds the prescribed threshold, and a supplier certificate where it does not. en-us Wed, 04 Jan 2023 00:00:00 +0530 Tue, 29 Sep 2026 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71489 Input tax credit claimed in FORM GSTR-3B but absent from FORM GSTR-2A for FY 2017-18 and FY 2018-19 is to be verified where supplier reporting failures caused the mismatch. The proper officer must verify invoice possession, receipt of goods or services, payment to the supplier, required reversals, and compliance with the credit-availment time limit. Supplier tax payment requires a UDIN-backed Chartered Accountant or Cost Accountant certificate where the supplier-wise mismatch exceeds the prescribed threshold, and a supplier certificate where it does not. Circulars GST - States Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71489