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    Changes to Table 4 of GSTR 3B: ITC Reversal, ITC Availment, and Ineligible ITC Reporting

    Published Tue, 29 Nov 2022 | Updated Tue, 29 Nov 2022

    The Government of India announced a few changes to Table 4 of Form GSTR-3B in Notification No. 14/2022 - Central Tax, which was released on July 5, 2022. These changes allow taxpayers to report accurate information regarding Input Tax Credit (ITC) Availment, ITC Reversal, and Ineligible ITC in accordance with Table 4 of GSTR-3B.

    The specified adjustments changed for Table 4 of GSTR-3B were made accessible on the GST Portal and integrated into GSTR-3B as of September 1, 2022.

    For the GSTR-3B to be filed for the period starting in August 2022 onwards, the Taxpayers must now accurately disclose their ITC Availment, ITC Reversal, and Ineligible ITC as per the stipulated format of Table 4 of GSTR-3B at GST Portal.