https://www.taxtmi.com/circulars?id=65763 Registered persons must report place of supply wise inter State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of FORM GSTR 3B and corresponding tables in FORM GSTR 1; maintain correct customer state data; and mirror GSTR 1 amendments in Table 3.2. Total ITC is auto populated from FORM GSTR 2B into Table 4(A) (except certain time barred or recipient location exceptions). Absolute ineligible reversals under section 17(5) and rules 42-43 go in Table 4(B)(1); temporary reversals (e.g., rule 37, section 16(2)) go in Table 4(B)(2) and reclaimed amounts appear in Table 4(A)(5) and Table 4(D)(1). Net ITC = 4A - [4B(1)+4B(2)] is credited to the Electronic Credit Ledger. Reversals under section 17(5) must not be reported in Table 4(D). en-us Thu, 14 Jul 2022 00:00:00 +0530 Tue, 26 Jul 2022 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65763 Registered persons must report place of supply wise inter State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of FORM GSTR 3B and corresponding tables in FORM GSTR 1; maintain correct customer state data; and mirror GSTR 1 amendments in Table 3.2. Total ITC is auto populated from FORM GSTR 2B into Table 4(A) (except certain time barred or recipient location exceptions). Absolute ineligible reversals under section 17(5) and rules 42-43 go in Table 4(B)(1); temporary reversals (e.g., rule 37, section 16(2)) go in Table 4(B)(2) and reclaimed amounts appear in Table 4(A)(5) and Table 4(D)(1). Net ITC = 4A - [4B(1)+4B(2)] is credited to the Electronic Credit Ledger. Reversals under section 17(5) must not be reported in Table 4(D). Circulars GST - States Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65763