Clarification to deal with difference in ITC availed in Form GSTR-3B and GSTR-2A for FY 2017-18 and 2018-19

Last updated: 28 December 2022


The CBIC videCircular No. 183/15/2022-GST dated December 27, 2022has 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. Section 16 of the Central Goods and Services Tax Act,

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