Important Amendment on GST input credit eligibility

Last updated: 06 March 2020
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This document explains a crucial amendment to GST input credit eligibility, effective from 26/12/2019. It clarifies that the difference between Input Tax Credit (ITC) claimed in GSTR-3B and that available in GSTR-2A must not exceed 10%. The guide provides an example and solution, highlighting that if the difference exceeds Rs 10,000, suppliers need to make corrections. This information is vital for businesses to ensure compliance and avoid issues with their GST filings.

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