https://www.taxtmi.com/circulars?id=71183 Ineligible IGST input tax credit must be correctly disclosed and reversed in Table 4 of FORM GSTR-3B. Permanent reversals, including blocked credit, credit attributable to exempt or non-business supplies, and credit unavailable because of time-limit or place-of-supply restrictions, are reported in Table 4(B)(1) or Table 4(D)(2) and are appropriated during IGST settlement. Temporary reversals capable of later reclaim are reported in Table 4(B)(2), with reclaim disclosed in Table 4(A) and Table 4(D)(1). Proper Officers must verify GSTR-3B against GSTR-2B and monitor compliance. en-us Thu, 13 Mar 2025 00:00:00 +0530 Tue, 08 Sep 2026 10:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71183 Ineligible IGST input tax credit must be correctly disclosed and reversed in Table 4 of FORM GSTR-3B. Permanent reversals, including blocked credit, credit attributable to exempt or non-business supplies, and credit unavailable because of time-limit or place-of-supply restrictions, are reported in Table 4(B)(1) or Table 4(D)(2) and are appropriated during IGST settlement. Temporary reversals capable of later reclaim are reported in Table 4(B)(2), with reclaim disclosed in Table 4(A) and Table 4(D)(1). Proper Officers must verify GSTR-3B against GSTR-2B and monitor compliance. Circulars GST - States Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71183