The Government of Maharashtra on July 21, 2023, issued a circular regarding the applicability of the Clarification to deal with the difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period April 01, 2019 to December 31, 2021 issued by CBIC.
The following has been stated: -
•Central Board of Indirect Taxes and Customs (CBIC) has issued the above-referred circular. For uniformity. it has been decided that the said circular issued by the CBIC is being made applicable. mutatis mutandis, in implementation of the MGST Act, 2017.
•This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular, may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra.
[Trade Circular No. 13 T of 2023.]
