The Government of Tripura on July 19, 2023, issued a circular regarding 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.
The following has been stated: -
•The Ministry of Finance, Department of Revenue, Tax Research Unit vide Circular No. 193/05/2023–GST dated July 17, 2023, has issued a 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 in order to ensure uniformity in the implementation of the provisions of law across the field formations.
•In the exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 for the purpose of uniformity in the implementation of the Act it is instructed to follow the guidelines issued vide Circular No. 193/05/2023–GST dated July 17, 2023.
The detailed circular is given in the document attached below.
[Circular No. 05/2023 – GST (State)]
