Amendment of Table 4(B) & (D) of Form GSTR - 3B vide NN 14/2022 and clarification issued in regard to reporting of the same vide Circular 170/02/2022, we believe many taxpayers will have to revisit their manner of recording ITC in their books in order to ensure correct reporting as per the amended Form GSTR - 3B
Here, in our update, we have tried to capture and explain the operational impact of the said amendment and clarification
Hope this will be useful... #pdf
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