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 include place of supply details to secure correct GST allocation and ITC settlement. Registered persons must report place of supply wise inter State supplies to unregistered persons, composition taxable persons and UIN holders in table 3.2 of Form GSTR-3B and corresponding GSTR-1 tables, ensuring invoice and customer database accuracy. Table 4(A) of Form GSTR-3B is auto populated from Form GSTR-2B; absolute and statutory ineligible ITC reversals must be shown in table 4(B)(1), provisional/reclaimable reversals in table 4(B)(2), and net ITC credited to the electronic credit ledger equals 4A minus [4B(1)+4B(2)].
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Inter State supply reporting must include place of supply details to secure correct GST allocation and ITC settlement.
Registered persons must report place of supply wise inter State supplies to unregistered persons, composition taxable persons and UIN holders in table 3.2 of Form GSTR-3B and corresponding GSTR-1 tables, ensuring invoice and customer database accuracy. Table 4(A) of Form GSTR-3B is auto populated from Form GSTR-2B; absolute and statutory ineligible ITC reversals must be shown in table 4(B)(1), provisional/reclaimable reversals in table 4(B)(2), and net ITC credited to the electronic credit ledger equals 4A minus [4B(1)+4B(2)].
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