In line with the recommendations made by the GST Council during its 48th meeting, Circular No. 183/15/2022-GST dated December 27, 2022. This circular outlined the procedure for verifying input tax credit discrepancies between the Input Tax Credit claimed in FORM GSTR-3B and the available credit as per FORM GSTR-2A for the financial years 2017-18 and 2018-19.
Source a2ztaxcorp
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