Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1
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Inter State supply reporting must be place of supply wise, and ITC reversals/ineligible credits must follow specified GSTR table reporting. Registered persons must report inter State supplies to unregistered persons, composition taxpayers and UIN holders place of supply wise in Table 3.2 of FORM GSTR 3B and corresponding FORM GSTR 1 tables; customer database and invoice PoS must be accurate. Table 4(A) of GSTR 3B is auto populated from GSTR 2B, but absolute non reclaimable ITC reversals and ineligible credits must be reported in Table 4(B)(1), temporary/reclaimable reversals in Table 4(B)(2), reclaimed credits in Table 4(A)(5) and Table 4(D)(1), with Net ITC in Table 4(C) credited to the Electronic Credit Ledger; time limit exclusions go in Table 4(D)(2).
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Provisions expressly mentioned in the judgment/order text.
Inter State supply reporting must be place of supply wise, and ITC reversals/ineligible credits must follow specified GSTR table reporting.
Registered persons must report inter State supplies to unregistered persons, composition taxpayers and UIN holders place of supply wise in Table 3.2 of FORM GSTR 3B and corresponding FORM GSTR 1 tables; customer database and invoice PoS must be accurate. Table 4(A) of GSTR 3B is auto populated from GSTR 2B, but absolute non reclaimable ITC reversals and ineligible credits must be reported in Table 4(B)(1), temporary/reclaimable reversals in Table 4(B)(2), reclaimed credits in Table 4(A)(5) and Table 4(D)(1), with Net ITC in Table 4(C) credited to the Electronic Credit Ledger; time limit exclusions go in Table 4(D)(2).
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