A Gst registered regular scheme dealer itc excess and short falls adjustment accepted in gst act.
year :20-21 itc claim as per gstr3b rs:12,50,000/- itc claim as per gstr2a rs:10,50,000/-
year :19-20 itc claimed as per gstr3b rs:9,60,000/- itc claimed as per gstr2a rs:10,60,000/-
Question:
1.Dealer itc excess claimed amount adjustment itc short fall amount accepted under gst act.
2.Dealer itc excess claimed amount pay procedure.