TMI BlogAuto-drafted ITC StatementX X X X Extracts X X X X X X X X Extracts X X X X ..... - Supplies from registered persons other than reverse charge 4(A)(5) If this is positive, credit may be availed under Table 4(A)(5) of FORM GSTR-3B. If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. Details B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) II Inward Supplies from ISD 4(A)(4) If this is positive, credit may be availed under Table 4(A)(4) of FORM GSTR-3B. If this i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thers 4(B)(2) If this is positive, Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. Details B2B - Credit notes B2B - Credit notes (Amendment) B2B - Credit notes (Reverse charge) B2B - Credit notes (Reverse charge) (Amendment) ISD - Credit notes ISD - Credit notes (Amendment) 4. ITC Not Available Summary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Amendment) B2B - Debit notes (Amendment) Part B ITC Reversal I Others 4(B)(2) Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. Details B2B - Credit notes B2B - Credit notes (Amendment) B2B - Credit notes (Reverse charge) B2B - Credit notes (Reverse charge) (Amendment) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will consist of all the documents filed by suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12th February to 23:59 hours on 11th March. 4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers. 5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B. 6. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B. It is divided into following two parts: A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B. B. Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B. 7. Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of credit notes continues for such supplies. 8. Taxpayers are advised t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of tax. Table 3 Part A Section IV Import of Goods i. This section provides the details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. These details are updated on near real time basis from the ICEGATE system. ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which FORM GSTR-2B is being generated for. iii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. iv. The table also provides if the Bill of entry was amended. v. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. Table 3 Part B Section I Others i. This section consists of the details of credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1 and 5 ii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this value is negative, then credit may be reclaimed subject to reversal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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