https://www.taxtmi.com/forum/issue?id=115794 Ineligible Input Tax Credit reported in the GSTR 3B disclosure column does not affect the Electronic Credit Ledger and functions only as a disclosure; the portal's comparison tool may add disclosed ineligible amounts to credited entries when comparing claimed ITC with purchase records, producing reconciliation differences. To correct ledger and return reconciliation a taxpayer should include the ineligible amount in the credited entries, effect the corresponding deduction, and then disclose it as ineligible ITC so that available credit and reconciliation with purchase records align. en-us Fri, 20 Dec 2019 20:47:16 +0530 Thu, 23 Jan 2025 15:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115794 Ineligible Input Tax Credit reported in the GSTR 3B disclosure column does not affect the Electronic Credit Ledger and functions only as a disclosure; the portal's comparison tool may add disclosed ineligible amounts to credited entries when comparing claimed ITC with purchase records, producing reconciliation differences. To correct ledger and return reconciliation a taxpayer should include the ineligible amount in the credited entries, effect the corresponding deduction, and then disclose it as ineligible ITC so that available credit and reconciliation with purchase records align. Discussion-Forum GST Fri, 20 Dec 2019 20:47:16 +0530 https://www.taxtmi.com/forum/issue?id=115794