https://www.taxtmi.com/circulars?id=65990 Suppliers 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 the corresponding tables of FORM GSTR 1, and must maintain correct customer state data. Table 4(A) of FORM GSTR 3B is auto populated from FORM GSTR 2B; absolute non reclaimable ITC reversals and ineligible credit under section 17(5) are to be shown in Table 4(B)(1), temporary reclaimable reversals in Table 4(B)(2), Net ITC is calculated as 4A minus the sum of 4B(1) and 4B(2) and credited to the electronic credit ledger, while time limit or place of supply exclusions are reported in Table 4(D)(2). en-us Wed, 13 Jul 2022 00:00:00 +0530 Tue, 08 Nov 2022 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65990 Suppliers 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 the corresponding tables of FORM GSTR 1, and must maintain correct customer state data. Table 4(A) of FORM GSTR 3B is auto populated from FORM GSTR 2B; absolute non reclaimable ITC reversals and ineligible credit under section 17(5) are to be shown in Table 4(B)(1), temporary reclaimable reversals in Table 4(B)(2), Net ITC is calculated as 4A minus the sum of 4B(1) and 4B(2) and credited to the electronic credit ledger, while time limit or place of supply exclusions are reported in Table 4(D)(2). Circulars GST - States Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65990