Central Board of Indirect Taxes and Customs (CBIC)has recently issued a series of circulars clarifying various GST relatedissues.
The CBIC, in its circular dated 27.12.2022, noted thatduringthe initial period of implementation of GST, i.e., the financial years 2017-18and 2018-19, many suppliers had failed to furnish the correct details in FORMGSTR-1, which led to certain deficiencies or discrepancies in FORM GSTR-2A.However, it observed that the concerned recipients in their FORM GSTR-3B, hadavailed input tax credit on the said supplies.
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Circular No. 183/15/2022-GST Circular Nso. 184/16/2022-GST Circular No. 185/17/2022-GST
Circular No. 186/18/2022-GST Circular No. 187/19/2022-GST Circular No. 188/20/2022-GST