GSTN Issues Advisory On Re-opening of Reporting ITC Reversal Opening Balance

Last updated: 18 September 2024


1. 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 regarding availment reversal of ITC along-with reporting of re-claimed and ineligible ITC. Accordingly

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