ITC diff 2A Vs 3B

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12 Points Joined February 2023
Can we give CA certificate even if ITC is below 5 lakhs Vouluntarily
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On 30 March 2023 at 16:26 Report
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GST Practitioner
55067 Points Joined June 2017
As per Circular 183/15/2022 GST , It mandatory only in case ITC for particular Supplier exceed 5lac. But if it's provided for below 5 lac there is no restriction as such.

Note : Circular applicable for 17-18 & 18-19
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On 30 March 2023 at 23:08


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