https://www.taxtmi.com/circulars?id=66022 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 of FORM GSTR 1; amendments in GSTR 1 must be reflected in GSTR 3B. Table 4(A) is auto populated from FORM GSTR 2B but registered persons must identify and report absolute, non reclaimable reversals in Table 4(B)(1) and conditionally reversible reversals in Table 4(B)(2). Net ITC in Table 4(C) equals 4A minus [4B(1)+4B(2)] and only that amount is credited to the Electronic Credit Ledger; ineligible ITC under section 17(5) is to be shown in 4(B). en-us Fri, 02 Sep 2022 00:00:00 +0530 Fri, 25 Nov 2022 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66022 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 of FORM GSTR 1; amendments in GSTR 1 must be reflected in GSTR 3B. Table 4(A) is auto populated from FORM GSTR 2B but registered persons must identify and report absolute, non reclaimable reversals in Table 4(B)(1) and conditionally reversible reversals in Table 4(B)(2). Net ITC in Table 4(C) equals 4A minus [4B(1)+4B(2)] and only that amount is credited to the Electronic Credit Ledger; ineligible ITC under section 17(5) is to be shown in 4(B). Circulars GST - States Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66022