CBIC vide Notification No 14/2022 has made certain amendments in FORM GSTR-3B.
As per these changes, the registered persons have been asked to do the compliances with respect to various unsettled judicial position of law regarding ineligibility to claim ITC. These are:
1. Eligibility to claim ITC ‘
2. Temporary reversal of ITC – to the Government
Further, since the new form caters to the reporting requirements from prospective effect, a clarification is still needed on .
Source Garima Jindal (via Linkedin
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