Circular 193 - Goods and Services Tax - GST

As per Rule 36(4) for the period 01-01-2020 to 31-12-2020, allowed additional credit to the tune of 10% in excess of the that reported by the supplier in their FORM GSTR-1. For FY 2020-21, the ITC availed in GSTR 3B is 110% of ITC available in GSTR 2A. However, still we need to provide certificates for the parties not reflected in GSTR 2A to the extent of that excess 10% as per Circular 183. The wordings of circular 193 is as follows:- Similarly, for the period from 01.01.2020 to 31.12.2020, when rule 36(4) of CGST Rules allowed additional credit to the tune of 10% in excess of the that reported by the suppliers in their FORM GSTR-1 or IFF, the guidelines provided by Circular No. 183/15/2022-GST dated 27th December, 2022 shall be applicable, for verification of the condition of clause (c) of sub-section (2) of Section 16 of CGST Act for the said period, subject to the condition that availment of Input tax credit by the registered person in respect of invoices or debit notes, the details of which have not been furnished by the suppliers under sub-section (1) of section 37, in FORM GSTR-1 or using the IFF shall not exceed 10 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been furnished by the suppliers under sub-section (1) of section 37 in FORM GSTR-1 or using the IFF. My query is that for FY 2020-21, the taxpayer has availed ITC to the extent of 110% of ITC available in GSTR 2A as per Rule 36(4). Still the taxpayer has to provide certificates from the supplier for that excess of 10% or in case the taxpayer has availed more than 110% of ITC available in GSTR 2A, only in such case the taxpayer has to provide certificate for that excess of 110%.