Circular No. 183/15/2022-GST dated 27th December, 2022 

Key pointers

• The proper officer shall first seek details regarding ITC availed but not reflecting in FORM GSTR 2A. He shall then ascertain fulfilment of the following conditions of Section 16 of CGST Act viz. possession of a tax invoice/ debit note, receipt of goods or services, payment for the supply is made to the supplier.
• Besides, the proper officer shall also check whether any reversal of ITC is required to be made in accordance with section 17 or section 18 of CGST Act.

In order to verify the condition of clause (c) of sub-section (2) of Section 16 of CGST Act that tax on the said supply has been paid by the supplier, the following action may be taken by the proper officer:

• In case, where difference between the ITC claimed in FORM GSTR-3B and FORM GSTR 2A exceeds Rs 5 lakh in FY, certificate for the concerned supplier from the Chartered Accountant (CA) or the Cost Accountant (CMA) is required providing supplies are made and tax is paid on such supplies in his return in FORM GSTR 3B. 
• In cases, where the said difference is upto Rs 5 lakh, a certificate from the concerned supplier is required that supplies are made and tax is paid on such supplies in his return in FORM GSTR 3B.
• For the period FY 2017-18 the aforesaid relaxations shall not be applicable to the claim of ITC made in FORM GSTR-3B return filed after the due date of furnishing return for the month of September, 2018 till the due date of furnishing return for March, 2019, if supplier had not furnished details of the said supply in his FORM GSTR-1 till the due date of furnishing FORM GSTR 1 for the month of March, 2019.
• These instructions will apply only to the ongoing proceedings in scrutiny/audit/ investigation, etc. for FY 2017-18 and 2018-19 and not to the completed proceedings. However, these instructions will apply in those cases for FY 2017-18 and 2018-19 where any adjudication or appeal proceedings are still pending.