GSTN Introduces Hard Validations: ITC Reclaim Ledger, RCM Liability & GSTR-3B Blocking Explained

CA Varun Guptapro badge , Last updated: 07 January 2026  
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Overview There is considerable ambiguity among taxpayers regarding the two GSTN system statements-(i) the Electronic Credit Reversal and Reclaimed Statement (ITC Reclaim Ledger) and (ii) the RCM Liability/ITC Statement (RCM Ledger)-which have been introduced to standardise return reporting, minimis

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CA Varun Gupta
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Category GST   Report

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