Tag Archives: GSTR 3B

Changes in Table 4 of GSTR 3B – Reporting of ITC availment, reversal and Ineligible ITC

By | September 3, 2022

Changes in Table 4 of GSTR 3B – Reporting of ITC availment, reversal and Ineligible ITC 02/09/2022 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 correctly report information regarding ITC availed, ITC reversal and ineligible ITC… Read More »

Introducing new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5)

By | July 21, 2022

Introducing new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5) 20/07/2022 According to section 9(5) of CGST Act, 2017, Electronic Commerce Operator (ECO) is required to pay tax on supply of certain services notified by the government such as Passenger Transport Service, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied… Read More »

NEW GSTR 3B : Concept Paper

By | July 15, 2022

NEW GSTR 3B : Concept Paper The Central Board of Indirect Taxes and Customs (CBIC) has released a Concept Paper on the comprehensive changes proposed in the form GSTR-3B and invited comments and suggestions from the stakeholders. A proposal of comprehensive changes in FORM GSTR-3B was deliberated by the GST Council in its 47th meeting… Read More »