The guidelines regarding cross checking of Input Tax Credit (ITC)

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..... The guidelines regarding cross checking of Input Tax Credit (ITC) During the service cell meeting dated 15th July 2017, some of the dealers and sales tax practitioners had brought to my nonce that m cases of Issue based case where there is mismatch of J2XJ1, the officers Insist for the ledger confirmations for the mis-match of small amounts which causes the great hardship to the trade and most of .....

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..... be allowed without the ledger confirmations. It is further clarified that such claims shall be allowed provided the officer is not having any adverse information on record about such supplier. All the departmental officers are directed to follow the above instructions scrupulously. (Rajiv Jalota) Commissioner of State Tax Maharashtra State, Mumbai. No. ACST(GST) 3/1TC/Crosschecks/79/2017/B .....

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