Changes in Table 4 of GSTR 3B – Reporting of ITC availment, reversal and Ineligible ITC

On 02.09.2022, the GSTN Team has issued an advisory regarding reporting of ITC availment, reversal and Ineligible ITC in GSTR 3B.

Following is the advisory:

1. 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.

For detailed advisory click on below link: