https://www.taxtmi.com/circulars?id=65491 Correct reporting of Input Tax Credit of IGST on interstate and import supplies in GSTR 3B is required because settlement and apportionment of IGST funds depend on these disclosures. Reversals under Rules 42/43 and Rule 37 must be reported in Table 4(B); ineligible ITC under Section 17(5) in Table 4(D)(1); and blocked or other ineligible credits under Section 17(4) and Rule 38 in Table 4(D)(2). Omissions for FY 2021-22 are to be rectified in GSTR 9; from FY 2022-23 onwards corrections must be made in the subsequent GSTR 3B by giving the net effect. en-us Tue, 05 Apr 2022 00:00:00 +0530 Mon, 11 Apr 2022 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65491 Correct reporting of Input Tax Credit of IGST on interstate and import supplies in GSTR 3B is required because settlement and apportionment of IGST funds depend on these disclosures. Reversals under Rules 42/43 and Rule 37 must be reported in Table 4(B); ineligible ITC under Section 17(5) in Table 4(D)(1); and blocked or other ineligible credits under Section 17(4) and Rule 38 in Table 4(D)(2). Omissions for FY 2021-22 are to be rectified in GSTR 9; from FY 2022-23 onwards corrections must be made in the subsequent GSTR 3B by giving the net effect. Circulars GST - States Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65491