New Rule 88D Notified
“Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return”
Now the system will check the difference between ITC Availed in GSTR 3B and ITC available in GSTR 2B
If ITC availed exceeds by specified amount and percentage then such differences shall be intimated in Part A of FORM GST DRC-01C and Tax Payer have to furnish reply in Part B of FORM GST DRC-01C
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