Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B.

However, this has created another problem namely for those GST registered taxpayers who are selling their services or products to end consumers i.e. those with only B2C sales and ...

Report the ineligible ITC that you cannot reclaim in the future in Table 4(B)(1) of GSTR-3B. Examples include Section 17(5), CGST Rules 38, 42, and 43.

1) GSTR-2A are auto-populated based on filed/ saved/submitted Form GSTR-1 of the supplier. Whereas, Table 8A of GSTR-9 is based on the filed GSTR-1 form by the supplier. 2) ITC related to all such ...

Now, total ITC (eligible as well as ineligible), is being auto-populated from statement in Form GSTR-2B in different fields of Table 4A of Form GSTR-3B. Report reversal.

A regular business usually needs to file three returns – GSTR-1 and GSTR-3B monthly and GSTR-9 annually. GSTR-1 is a monthly statement of outward supplies to be furnished by taxpayers for ...

Key changes to GST returns are coming. Understand the non-editable GSTR-3B liability, GSTR-1A for corrections, and updated HSN code requirements for B2B and B2C supplies to ensure ...

Phase I of reporting HSN codes in Table 12 of GSTR-1/1A was implemented in 2020, while the second phase came into effect in 2022. The third phase is now being implemented, with the date for the ...

Table 4(D) is not only a reporting of ineligible ITC but also involves an action to avoid any enquiries from the department when the value disclosed is higher than the value in GSTR-2B.