https://www.taxtmi.com/article/detailed?id=9038 GSTR-3B filing requires precise classification and reporting to avoid payment, reconciliation and compliance exposures. Exports, exempt supplies, import IGST and reverse charge inputs must be shown in their dedicated columns to prevent unreconciled GSTR-2A entries. Reversals for debit notes, short 2A matches and ineligible claims should be recorded under reversal provisions and proportionate reversals applied for exempt supplies. Cess is adjustable only against cess input. Cross utilisation rules mandate using IGST credit before CGST and SGST, with leftover IGST split for central and state liabilities. Interest is calculated on net payable after deducting ITC, and prior-year ITC claims are limited to the statutory return window. en-us Sat, 04 Apr 2020 09:26:11 +0530 Sat, 04 Apr 2020 09:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9038 GSTR-3B filing requires precise classification and reporting to avoid payment, reconciliation and compliance exposures. Exports, exempt supplies, import IGST and reverse charge inputs must be shown in their dedicated columns to prevent unreconciled GSTR-2A entries. Reversals for debit notes, short 2A matches and ineligible claims should be recorded under reversal provisions and proportionate reversals applied for exempt supplies. Cess is adjustable only against cess input. Cross utilisation rules mandate using IGST credit before CGST and SGST, with leftover IGST split for central and state liabilities. Interest is calculated on net payable after deducting ITC, and prior-year ITC claims are limited to the statutory return window. Articles Goods and Services Tax - GST Sat, 04 Apr 2020 09:26:11 +0530 https://www.taxtmi.com/article/detailed?id=9038