https://www.taxtmi.com/forum/issue?id=120291 ITC reversed in GSTR 3B table 4B(2) and appearing in the electronic credit reversal/re claimed statement must be handled under the reversal and re availment procedure of Rule 37A. Construction related credits require eligibility assessment under Section 17(5); ineligible credits must be reversed in table 4B1, while eligible credits should be claimed in table 4A5 and reported in table 4D1 of GSTR 3B to align electronic statements with return entries. en-us Sat, 26 Jul 2025 09:17:43 +0530 Thu, 31 Jul 2025 04:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120291 ITC reversed in GSTR 3B table 4B(2) and appearing in the electronic credit reversal/re claimed statement must be handled under the reversal and re availment procedure of Rule 37A. Construction related credits require eligibility assessment under Section 17(5); ineligible credits must be reversed in table 4B1, while eligible credits should be claimed in table 4A5 and reported in table 4D1 of GSTR 3B to align electronic statements with return entries. Discussion-Forum GST Sat, 26 Jul 2025 09:17:43 +0530 https://www.taxtmi.com/forum/issue?id=120291