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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Input Tax Credit reporting must be corrected in periodic returns to ensure proper fund apportionment and avoid scrutiny.</h1> The circular directs taxpayers to report ITC and reversals precisely in GSTR-3B Table 4: total eligible ITC including amounts to be reversed in 4(A); reversals under rule 42/43 in 4(B)(1) and reversals under rule 37 or other reversals in 4(B)(2); net available ITC in 4(C) as 4(A) less 4(B); and ineligible or blocked credits in 4(D) distinguishing section 17(5) items in 4(D)(1) and section 17(4)/rule 38 and other ineligible credits in 4(D)(2).

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