Clarification to Deal with Difference in ITC for the Period 01.04.2019 to 31.12.2021 | Circular
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- By Chetan Kulasri
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- Last Updated on 19 July, 2023

Circular No. 193/05/2023-GST dated July 17th, 2023
The CBIC has earlier issued Circular No. 183/15/2022-GST dated 27th December, 2022, vide which clarification was issued for dealing 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, subject to certain terms and conditions. Now, the CBIC has issued another circular to provide detailed manner to deal with difference in ITC availed in FORM GSTR-3B as compared to ITC available in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021.
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