CHANGES IN TABLE 4 OF GSTR 3B - REPORTING OF ITC AVAILMENT, REVERSAL AND INELIGIBLE ITC

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CHANGES IN TABLE 4 OF GSTR 3B - REPORTING OF ITC AVAILMENT, REVERSAL AND INELIGIBLE ITC

03/09/2022

CHANGES IN TABLE 4 OF GSTR 3B - REPORTING OF ITC AVAILMENT, REVERSAL AND INELIGIBLE ITC

1. The Government vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to correctly report information regarding ITC availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B.

2. The Notified changes of Table 4 of GSTR-3B have been incorporated in GSTR-3B and are available on GST Portal since 01.09.2022. The taxpayers are advised to report their ITC availment, reversal of ITC and ineligible ITC correctly as per new format of Table 4 of GSTR-3B at GST Portal for the GSTR-3B to be filed for the period August 2022 onwards.

3. For the detailed advisory, please click here.