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HomeGST UPDATESProper reporting of Input in GSTR 3B

Proper reporting of Input in GSTR 3B

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Rajasthan GST Dept. directed the taxpayers to correctly fill the details of credit in Form GSTR-3B.  The department has directed the taxpayers to report properly the input tax credit so that there is no short settlement of transfer of funds to the state.

Type of credit Table of GSTR 3B
Eligible credit Table 4A(1) to Table 4A(5)
Ineligible credit as per section 17(5) Table 4D(1)
Ineligible or blocked credit as per section 17(4) read with rule 38 Table 4D(2)
Credit liable to be reversed as per rule 42 and 43 Table 4B(1)
Credit liable to be reversed other than above Table 4B(2)

Rajasthan State tax Cirucluar no. F.17(134-Pt.II)ACCT/GST/2017/7730, dated 5.4.2022, to read the Circular kindly click on link  http://rajtax.gov.in/vatweb/gstcircular.do?strType=ARNR&strActionType=LIST

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