Gstr 3b | ineligible itc under which head we need to show?

Avinash Jeevan Dsouza (Accounts Officer & In charge)   (3296 Points)

21 March 2019  

Ineligible ITC under which head we need to show?

a) (1) As per section 17(5)

or

b) (2) Others.

Please explain which items will come under that particular category?