The Goods and Service Tax Network on 20th July 2022, has issued an advisory on upcoming changes in GSTR-3B. The Central Goods and Services Tax (Amendment) Rules, 2022 which was published on 5th July 2022, notified few changes in Table 4 of Form GSTR-3B requiring taxpayers to report information on ITC correctly availed, reversal thereof and declaring ineligible ITC in Table 4 of GSTR-3B.
These notified changes in Table 4 of GSTR-3B are being implemented on the GST Portal and will be available shortly. Until these changes are implemented on the GST Portal, taxpayers are advised to continue to report their ITC availment, reversal of ITC and ineligible ITC as per the current practice.
