The Goods and Service Tax Network on 2nd September 2022, has advised all the taxpayers to report their ITC availment, reversal of ITC and ineligible ITC correctly as per new format of Table 4 of GSTR-3B at GST Portal for the GSTR-3B to be filed for the period August 2022 onwards.
The CBIC in its earlier notification dated 5th July 2022, notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to correctly report information regarding ITC availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B. The Notified changes has been incorporated in GSTR-3B and are available on GST Portal since 01.09.2022. These changes in reporting in Table 4 are not applicable for period prior to August- 2022.
