https://www.taxtmi.com/circulars?id=66601 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 in the appropriate tables of Form GSTR-1; auto-populated ITC from Form GSTR-2B appears in table 4(A) of GSTR-3B, but ineligible or reversed ITC must be reported in table 4(B) (permanent reversals in 4(B)(1), temporary/reclaimable reversals in 4(B)(2)) so that net ITC in table 4(C) correctly represents amounts credited to the electronic credit ledger. en-us Sat, 16 Jul 2022 00:00:00 +0530 Wed, 12 Jul 2023 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66601 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 in the appropriate tables of Form GSTR-1; auto-populated ITC from Form GSTR-2B appears in table 4(A) of GSTR-3B, but ineligible or reversed ITC must be reported in table 4(B) (permanent reversals in 4(B)(1), temporary/reclaimable reversals in 4(B)(2)) so that net ITC in table 4(C) correctly represents amounts credited to the electronic credit ledger. Circulars GST - States Sat, 16 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66601