https://www.taxtmi.com/circulars?id=71769 ITC claimed in FORM GSTR-3B but absent from FORM GSTR-2A for FY 2017-18 and 2018-19 must be verified against statutory conditions, including possession of prescribed documents, receipt of supplies, payment to the supplier, supplier tax payment, required reversals, and the time limit for availment. Verification of supplier tax payment depends on a professional certificate for higher per-supplier mismatches and a supplier certificate for lower mismatches. The process is confined to bona fide reporting errors in ongoing or pending proceedings and excludes completed proceedings. en-us Mon, 24 Apr 2023 00:00:00 +0530 Tue, 27 Oct 2026 13:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71769 ITC claimed in FORM GSTR-3B but absent from FORM GSTR-2A for FY 2017-18 and 2018-19 must be verified against statutory conditions, including possession of prescribed documents, receipt of supplies, payment to the supplier, supplier tax payment, required reversals, and the time limit for availment. Verification of supplier tax payment depends on a professional certificate for higher per-supplier mismatches and a supplier certificate for lower mismatches. The process is confined to bona fide reporting errors in ongoing or pending proceedings and excludes completed proceedings. Circulars GST - States Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71769