Office of the Commissioner of State Tax

8th floor, Vikrikar Bhavan, Mazgaon,

Mumbai - 400 010.

No. ACST(GST)3/ITC/cross check/79/2017/ B-787

Subject:- The guidelines regarding crosschecking of Input tax credit

Ref:- 1. Trade Circular no. 22T of 2017 dated 05/10/2017

2. Internal Circular 13A of 2010 dated 25.10.2017

3. Internal Circular 1A of 2013 dated 11/01/2013

4. Internal Circular 10A of 2013 dated 28/08/2013

5. Internal Circular 9A of 2014 dated 18/09/2014

6. Internal Circular no. 11A of 2017 dated 03/05/2017

7. Internal Circular No. 6A of 2017 dated 07/08/2017

As per circular no. 16A of 2017 dt. 07/08/2017, it was decided that the ledger confirmations are not required for mismatches of Rs.1000/- or below per supplier per year, considering the hardship faced by the trade. After issuing the said circular, the representation are received from trade that the said facility be extended to the cases of unmatches of Rs.1000/- or below.

Considering the aforesaid hardship to the trade, it is now decided that the unmatches of Rs. 1000/-or below per supplier per year may be allowed without supplementary annexures being uploaded. 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