https://www.taxtmi.com/article/detailed?id=10519 CBIC prescribes uniform reporting of Input Tax Credit in FORM GSTR-3B: total ITC auto-populates from FORM GSTR-2B into Table 4A; permanent ineligible credits and specified reversals must be reported in Table 4(B)(1); temporary or reclaimable reversals go in Table 4(B)(2) and may be reclaimed in Table 4(A)(5) and shown in Table 4(D)(1). Net ITC equals 4A less [4B(1)+4B(2)] and is credited to the electronic credit ledger. Time-barred ineligible ITC and place-of-supply mismatches are reported in Table 4(D)(2). en-us Wed, 13 Jul 2022 07:56:03 +0530 Wed, 13 Jul 2022 07:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10519 CBIC prescribes uniform reporting of Input Tax Credit in FORM GSTR-3B: total ITC auto-populates from FORM GSTR-2B into Table 4A; permanent ineligible credits and specified reversals must be reported in Table 4(B)(1); temporary or reclaimable reversals go in Table 4(B)(2) and may be reclaimed in Table 4(A)(5) and shown in Table 4(D)(1). Net ITC equals 4A less [4B(1)+4B(2)] and is credited to the electronic credit ledger. Time-barred ineligible ITC and place-of-supply mismatches are reported in Table 4(D)(2). Articles Goods and Services Tax - GST Wed, 13 Jul 2022 07:56:03 +0530 https://www.taxtmi.com/article/detailed?id=10519