The CBDT Circular Which has the bearing number of 183/15/2022 dated 27-12-2022 is applicable ONLY to ghe FY 2017-18 and FY 2018-19 or for all the time.
The CBIC vide Circular dated December 27, 2022 has issued a clarification to deal 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.