https://www.taxtmi.com/circulars?id=65939 Registered persons must report inter State supplies to unregistered persons, composition taxpayers and UIN holders place of supply wise in Table 3.2 of FORM GSTR 3B and corresponding FORM GSTR 1 tables; customer database and invoice PoS must be accurate. Table 4(A) of GSTR 3B is auto populated from GSTR 2B, but absolute non reclaimable ITC reversals and ineligible credits must be reported in Table 4(B)(1), temporary/reclaimable reversals in Table 4(B)(2), reclaimed credits in Table 4(A)(5) and Table 4(D)(1), with Net ITC in Table 4(C) credited to the Electronic Credit Ledger; time limit exclusions go in Table 4(D)(2). en-us Wed, 06 Jul 2022 00:00:00 +0530 Mon, 17 Oct 2022 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65939 Registered persons must report inter State supplies to unregistered persons, composition taxpayers and UIN holders place of supply wise in Table 3.2 of FORM GSTR 3B and corresponding FORM GSTR 1 tables; customer database and invoice PoS must be accurate. Table 4(A) of GSTR 3B is auto populated from GSTR 2B, but absolute non reclaimable ITC reversals and ineligible credits must be reported in Table 4(B)(1), temporary/reclaimable reversals in Table 4(B)(2), reclaimed credits in Table 4(A)(5) and Table 4(D)(1), with Net ITC in Table 4(C) credited to the Electronic Credit Ledger; time limit exclusions go in Table 4(D)(2). Circulars GST - States Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65939