anner of dealing with difference in ITC

GST Appeal Amnesty Scheme

Reading Time: 2 minutesdifference in ITC , according to Notification No. 38/2023 – Central Tax dated 4th August, 2023 , CGST Rule 88D provides the manner of dealing with difference in input tax credit available in autogenerated statement(GSTR-2B) containing the details of input tax credit and that availed in return (GSTR-3B). (1) Where the amount of input tax
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