The Central Board of Indirect Taxes and Customs (CBIC) 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 FY 2017–18 and FY 2018–19.The proper officer will ask the registered person to present a certificate for the concerned supplier from the CA or the cost accountant if the...