The wordings in clause 27(a) of the Tax Audit Form 3CD, relating to reporting of GST Input Tax Credit, has created a lot of confusion in the CA fraternity, different practitioners and corporates having different interpretations leading to doubt and sometimes a difference of opinion with clients. What's the confusion all about? Clause 27(a) of the latest Tax Audit Form 3CD officially notified by CBDT reads as follows: "27(a) Amount of Central Value Added Tax credits availed o