Do not file GSTR-3B before watching, New change in 3B filing in 2023, GSTR-3B Table 4 of ITC New
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1. The Government vide Notification No. 14/2022 - Central Tax dated 05th July, 2022 has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to report correct information regarding ITC availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B. According to the changes, the net ITC is to be reported in Table 4(A) and ITC reversal, if any, is to be reported in Table 4(B) of GSTR-3B.
2.Currently in GSTR-3B, credit note (CN) is being auto-populated in Table 4B(2), as ITC reversal. Now in view of the said changes, the impact of credit notes are also to be accounted on net off basis in Table 4(A) of GSTR-3B only. Accordingly following changes have been made in the GST Portal from January-2023 period onwards and shall be applicable from tax period - January 2023’ onwards.
a. The impact of credit note & their amendments will now be auto-populated in Table 4(A) instead of Table 4(B) of GSTR-3B . In case the value of credit notes becomes higher than sum of invoices and debit notes put together, then the net ITC would become negative and the taxpayers will be allowed to report negative values in Table-4A. Also, taxpayers can now enter negative values in Table 4D(2) of GSTR-3B.
b. Consequent updates/ modification in the advisory, messages, instructions, and help-text in form GSTR-2B, without any structural changes in form GSTR-2B summary or tables have also been done in GSTR-2B.
FEBRUARY 2023 से GSTR3B भरने का तरीका बदला | NEW CHANGES IN GSTR3B IN GST PORTAL
Change in GSTR 3B Filing from Feb 2023
New Changes in GSTR 3B, 2B and ITC comparison Table 2023 | How to file GSTR 3B after new changes
GSTR 3B New Changes Table 4 changed and New way to claim ITC is introduced
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KNOWLEDGE & INFO IN TAMIL
17 фев 2023