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of <h1>Report Highlights Reduction in Ineligible ITC for Inter-State Supplies Under Section 17(5) of CGST/SGST Act</h1> The a report concerning the reduction in ineligible Input Tax Credit (ITC) for inter-State inward supplies that have now become eligible. It includes a list of taxpayers with details such as GSTIN, trade name, ARN number, tax period, invoice numbers and dates where ITC was initially declared ineligible, the previously ineligible ITC amount, and the now eligible ITC amount. The report is relevant to Section 17(5) of the CGST/SGST Act and provides a breakdown of the SGST/UTGST and CGST portions of IGST.
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