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Circulars on mismatch between GSTR-2A and GSTR-3B - Whether a burden?


Mismatch between GSTR-2A and GSTR-3B

Good analysis of the relevant provisions by the authors.

It appears that CIBIC Circular dated 17.7.2023 and provisos to Rule 36(4) of the CGST Rules,2017 would take care of the apprehensions expressed by the authors in taking credit over and above the credit reflected of 20%,10%, 5% limits prescribed under the said rule during the material period. Credits were allowed cumulatively wherever suppliers discharged tax liabilities as per Section 16(2)(c) of the CGST Act,2017, in my view.

rrkothapally rrkothapally 23/08/2023

 

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