Clarification on Input Tax Credit (ITC) Discrepancies: CBIC Circular 193/05/2023-GST

CIRCULAR NO. 193/05/2023-GST [F. NO. CBIC-20001/5/2023-GST]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 THE PERIOD 1-4-2019 TO 31-12-2021CIRCULAR NO. 193/05/2023-GST [F. NO. CBIC-20001/5/2023-GST], DATED 17-7-2023Attention is invited to Circular No. 183/15/2022-GST, dated 27th December, 2022, vide which clarification was issued for dealing with the 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, subject to certain terms and conditions. Even...

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