Office of the Commissioner of State Tax
8th floor, Vikrikar Bhavan, Mazgaon
Mumbai – 400010


No. ACST(GST) 3 /ITC/Crosschecks/79/2017/b-426(A),

Mumbai dated 07.8.2017

Internal Circular No.16 A of 2017

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

Ref:- 1. Trade Circular No. 22T of 2017 dated 05.10.2010

2. Internal Circular 13A of 2010 dated 25.10.2010

3. Internal Circular lA 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.

During the service cell meeting dated 15th July 2017, some of the dealers and sales tax practitioners had brought to my notice that in 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 the time these mis-matches are on technical ground.

Hence trade has demanded that in case of small amounts of mis-match ledger confirmations may not be insisted.

As per Internal Circular 11A of 2017, in para 4.6 it is clarified that “Notwithstanding anything contained in this circular, ledger confirmations shall not be asked if claim of ITC is Rs. 5000/-or below per supplier per year”. This is applicable for cases under comprehensive assessment. As per above referred circulars, in the comprehensive assessment if top 10 suppliers/50% ITC is matched then rest of the ITC is allowed fully but the said criteria is not made applicable to IBA cases.

Considering the aforesaid hardship to the trade, it is now decided that the mis-matches of Rs. 1000/- or below per supplier per year may 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 ITC/Crosschecks/79/2017/B426(A),

Mumbai dated 07.8.2017

Internal Circular No. 16A of 2017

A. Copy forwarded with compliments for information:-

1. The Deputy Secretary, Finance Department, Mantralaya, Mumhai

2. The Senior Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur.

B. Copy to Joint Commissioner of Sales Tax (Mahavikas) with request to upload this circular on the Employee Corner of the department website.

(S:G. Morale)
Additional Commissioner of State Tax (GST.3)


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