Quick Summary
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 requiring taxpayers to report information on ITC correctly availed, reversal thereof and declaring ineligible ITC in Table 4 of GSTR-3B. The detailed Notification can be viewed by clicking here
2. The notified changes in Table 4 of GSTR-3B are being implemented on the GST Portal and will be available shortly. Until these changes are implemented on the GST Portal, taxpayers are advised to continue to report their ITC availment, reversal of ITC and ineligible ITC as per the current practice.
3. The taxpayers will be duly informed once these changes are made available on the GST Portal.
Thanking You,
Team GSTN
FAQ :
The changes relate to Table 4 of the GSTR-3B form, requiring taxpayers to report information on ITC correctly availed, reversal of ITC, and declaring ineligible ITC.
The changes are being implemented on the GST Portal and will be available shortly. Taxpayers will be informed once they are live.
Until the changes are implemented on the GST Portal, taxpayers are advised to continue reporting their ITC availment, reversal of ITC, and ineligible ITC as per their current practice.
The purpose is to ensure taxpayers report information on ITC correctly availed, reversal thereof, and declaring ineligible ITC accurately.
The changes were notified by the Government vide Notification No. 14/2022 – Central Tax dated 05th July, 2022.
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