https://www.taxtmi.com/circulars?id=64180 Taxpayers must accurately report eligible ITC, reversals and ineligible ITC in Table 4 of GSTR-3B so GSTN settlement and IGST apportionment reflect true figures. Reversals under the applicable rules go in Table 4(B)(1), other reversals in 4(B)(2), total eligible ITC (including amounts subject to reversal but excluding ineligible credit) in 4(A), ineligible or blocked credits in 4(D), and Table 4(C) equals 4(A) minus 4(B). Prior omissions must be corrected in GSTR 9 or specified GSTR 3B periods as directed. en-us Tue, 16 Jun 2020 00:00:00 +0530 Sat, 18 Jul 2020 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64180 Taxpayers must accurately report eligible ITC, reversals and ineligible ITC in Table 4 of GSTR-3B so GSTN settlement and IGST apportionment reflect true figures. Reversals under the applicable rules go in Table 4(B)(1), other reversals in 4(B)(2), total eligible ITC (including amounts subject to reversal but excluding ineligible credit) in 4(A), ineligible or blocked credits in 4(D), and Table 4(C) equals 4(A) minus 4(B). Prior omissions must be corrected in GSTR 9 or specified GSTR 3B periods as directed. Circulars GST - States Tue, 16 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64180