https://www.taxtmi.com/circulars?id=65434 The circular explains that Section 17(5) blocks ITC for specified supplies including passenger motor vehicles (except where used for further supply, passenger transport, or training), works contract and construction services for immovable property (other than plant and machinery) unless used for further supply of works contract services, and goods or services used in construction on one's own account. Blocked credits must be reported in GSTR 3B (Table 4(D)(1)) and other ineligible credits in Table 4(D)(2). Taxpayers must reverse wrongly claimed blocked credits suo motu via DRC 03. en-us Sat, 30 Jan 2021 00:00:00 +0530 Thu, 10 Mar 2022 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65434 The circular explains that Section 17(5) blocks ITC for specified supplies including passenger motor vehicles (except where used for further supply, passenger transport, or training), works contract and construction services for immovable property (other than plant and machinery) unless used for further supply of works contract services, and goods or services used in construction on one's own account. Blocked credits must be reported in GSTR 3B (Table 4(D)(1)) and other ineligible credits in Table 4(D)(2). Taxpayers must reverse wrongly claimed blocked credits suo motu via DRC 03. Circulars GST - States Sat, 30 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65434