The Goods and Service Tax Network (“GSTN”) has updated the Input Tax Credit (“ITC”) comparison report (GSTR-3B vs GSTR-2B) to take into effect the changes in disclosure of ITC as per Circular No.170/02/2022-GST dated July 06, 2022.
The report also shows short/excess availment on a monthly/cumulative basis, before and after ITC reversals.
Source #GST Portal