GSTN introduces a new ledger named Electronic Credit and Re-claimed Statement

Last updated: 01 September 2023

Vide Notification No. 14/2022 Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B so as to enable the taxpayers in reporting correct information regarding ITC availed, ITC reversal, ITC re-

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