How to file GSTR 3B , New Circular of Kerala Govt
Instructions issued by Kerala State GST Department on mandatory furnishing of proper information of ineligible /
blocked Input Tax Credit and reversal thereof in FORM GSTR-3B
Vide Trade Circular No.1/2022 dated 21.11.2022 the Kerala State GST Department has issued detailed instructions regarding mandatory furnishing of correct and proper information of ineligible / blocked Input Tax Credit (“ITC”) and reversal thereof in FORM GSTR-3B in view of the recent changes made in FORM GSTR-3B. The Circular has detailed out the procedure to be followed for furnishing of information regarding Input Tax Credit availed, reversal thereof and
ineligible Input Tax Credit in Table 4 of FORM GSTR-3B.
The Trade notice can be accessed clicking HERE
Trade Circular No. 1/2022
Sub:- Mandatory furnishing of correct and proper information of ineligible / blocked
Input Tax Credit and reversal thereof in return in FORM GSTR-3B –
instructions issued-reg