CBIC clarification regarding furnishing information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in FORM GSTR-3B and FORM GSTR-1

The Central Board of Indirect Taxes and Customs vide circular dated the 6th July, 2022 has issued clarification regarding furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1.

The details of following supplies shall be included in Form GSTR-3B and Form GSTR-1 along with place of supply:

1. Inter state supplies
2. Supplies to UIN holders

The suppliers shall also update their customer database properly with correct State name in the forms.