ITC diff 2A Vs 3B

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Can we give CA certificate even if ITC is below 5 lakhs Vouluntarily
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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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