https://www.taxtmi.com/article/detailed?id=15452 Circular No. 170/02/22 urged correct GSTR-3B reporting and states have issued notices seeking reversal, reclaim and disclosure of ineligible ITC in Table 4D(2), sometimes via Table 4B adjustments; reclaiming old ITC may be time barred under Section 16(4), reversals may constitute admissions, and the proviso to Section 39(9) limits post period rectifications, while circulars do not override statutory entitlement to ITC. en-us Fri, 21 Nov 2025 18:31:48 +0530 Fri, 21 Nov 2025 18:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15452 Circular No. 170/02/22 urged correct GSTR-3B reporting and states have issued notices seeking reversal, reclaim and disclosure of ineligible ITC in Table 4D(2), sometimes via Table 4B adjustments; reclaiming old ITC may be time barred under Section 16(4), reversals may constitute admissions, and the proviso to Section 39(9) limits post period rectifications, while circulars do not override statutory entitlement to ITC. Articles Goods and Services Tax - GST Fri, 21 Nov 2025 18:31:48 +0530 https://www.taxtmi.com/article/detailed?id=15452