Dear experts,
In GSTR 3B return, any amount shown in ineligible ITC column ( not reversed ) where will it get reflected. The EC ledger remain the same and no liability is reduced in GSTR-2A, also. however it gets added to the ITC claimed for the month. when viewed in the provisional claimed and eligble ITC summary.
Please clarify
Understanding Ineligible ITC Disclosure in GSTR 3B: Impact on Electronic Credit Ledger and Reconciliation with GSTR-2A A forum discussion addresses the treatment of ineligible Input Tax Credit (ITC) in the GSTR 3B return under the Goods and Services Tax (GST) system. A participant queries how ineligible ITC, not reversed, affects the electronic credit ledger and GSTR-2A. Responses clarify that ineligible ITC in Table 4D of GSTR 3B does not impact the electronic credit ledger, as it is merely a disclosure. For accurate reconciliation with GSTR-2A, it is suggested to include ineligible credit in Table 4A, deduct from 4B, and disclose in 4D. This ensures proper ledger reflection and reconciliation with GSTR-2A. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
TaxTMI 
