https://www.taxtmi.com/circulars?id=62239 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). en-us Mon, 26 Aug 2019 00:00:00 +0530 Fri, 30 Aug 2019 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62239 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). Circulars GST - States Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62239