Do not file GSTR-3B before watching, New change in 3B filing in 2023, GSTR-3B Table 4 of ITC New
-------------------------------------------------------------------------------------------------------------------------------------------------------------
Join Knowledge and Info community on :
🙋♂️WhatsApp Group :exly.co/ByQfZs
🙋♂️ Subscribe : bit.ly/3qQFNyJ
🙋♂️WhatsApp : wa.link/1pjkzg
🙋♂️ Telegram : t.me/joinchat/tCsdzqQJGsowYzU1
🙋♂️ Instagram : / onlinefiling_gst
🙋♂️ Twitter: / sureshoctten
🙋♂️Facebook: / sureshconsultancy
-------------------------------------------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------------------------------------------------
Disclaimer: our videos are for educational purposes only, we will not be responsible in any circumstances for any decision which you have taken after watching the content.
------------------------------------------------------------------------------------------------------------------------------------------------------------
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
gst,
income tax,
accounting,
gst 2023,
tax 2023,
gst returns,
income tax return,
itr,
tax saving,
tips,
tricks,
hacks,
tax saving hacks,
gst regsitration,
income tax registration,
tds,
tcs,
how to,
how to file,
gstr-3b filing,
new change in gstr-3b filing,
gstr-3b filing changes,
table 4 change in gstr-3b,
change in table 4 of gstr 3b,
how to file gstr-3b,
how to file gst returns,
gstr-3b filing 2023
#gstupdate
#gstr3bnewupdates
#newchanges
#learn gst step by step in tamil
#e invoice tutorial
#knowledgeandinfointamil
SUBSCRIBE TO OUR CHANNEL FOR THE LATEST UPDATES
Thanks for Support
KNOWLEDGE & INFO IN TAMIL
17 фев 2023
