Quick Summary
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.
FAQ :
Changes have been made to Table 4 of the GSTR-3B form to improve the reporting of ITC availed, ITC reversal, and ineligible ITC.
The notified changes have been incorporated into the GSTR-3B and are available on the GST Portal since 1st September 2022.
Taxpayers are advised to use the new format for GSTR-3B filings from the period of August 2022 onwards.
The updated Table 4 requires taxpayers to correctly report ITC availed, ITC reversal, and ineligible ITC.
A detailed advisory regarding these changes can be accessed by clicking the provided link in the original announcement.
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