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During the initial period of implementation of GST, during the financial years 2017-18 and 2018-19, in many cases, the suppliers have failed to furnish the correct details of outward supplies in their FORM GSTR-1, which has led to certain deficiencies or discrepancies in FORM GSTR-2A of their recipients.
Aug 31, 2023 · Pursuant to the decision, the Department also issued circular on vide Circular No. 183/15/2022-GST, dated 27-12-2022. In this Circular, it is clarified that the tax payer can avail ITC as per purchase register, having valid GST invoice.
Circular Category: CGST. Circular Year: 2022. The genesis of the introduction of GST in the country was laid down in the historic Budget Speech of 28th February 2006, wherein the then Finance Minister laid down 1st April, 2010 as the date for the introduction of GST in the country.
Jul 12, 2023 · Clarification to deal with 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.
Circular No. 183/15/2022-GST. Dated 27th December 2022. The Central Government make Clarification to deal with 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–reg.
Jan 17, 2023 · The latest circular 183/15/2022-GST has clarifiedto deal with 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.
Dec 30, 2022 · Hence, CBIC issued circular no: 183/15/2022-GST to clarify the taxpayers and tax authorities on dealing with differences in ITC claimed in GSTR-3B compared with GSTR-2A for the FY 2017-28 & 2018-19. The circular states that only the following scenarios are covered in the circular:
