183/15/2022 dated 27-12-2022 is applicable ONLY to the FY 2017-18 and FY 2018-19.

Dear Expets,

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.

pl clarify
Replies (5)
Quick Summary
This discussion clarifies the applicability of CBDT Circular 183/15/2022, dated 27-12-2022. The circular specifically addresses discrepancies in Input Tax Credit (ITC) for FY 2017-18 and FY 2018-19. Experts confirm that this circular is currently limited to these two financial years only and does not extend to subsequent years unless further notified.

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.

Is it applicable for remaining years too Sir

No. Not till further notified..                     

Ok. Thank you Sir Ji

You are welcome..             

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