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TMI BlogMandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (RAJEEV KUMAR MITAL) Commissioner of State Tax, Maharashtra State, Mumbai Circular No. 170/02/2022-GST F.No. CBIC-20001/2/2022-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 6th July, 2022 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/Directors General (All) Madam/Sir, Subject: Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 reg. The process of return filing has been simplified over a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace of Supply (PoS) in both the invoices issued under section 31 of the CGST Act , as well as in Table 3.2 of FORM GSTR-3B . 3.2 In this context, it may be noted that the information sought in Table 3.2 of FORM GSTR-3B is required to be furnished, place of supply-wise, even though the details of said supplies are already part of the supplies declared in Table 3.1 of the said FORM. For assisting the registered persons, Table 3.2 of FORM GSTR-3B is being auto-populated on the portal based on the details furnished by them in their FORM GSTR-1. 3.3 Accordingly, it is hereby advised that the registered persons making inter-State supplies (i) to the unregistered persons, shall also report the details of such supplies, place of supply-wise, in Table 3.2 of FORM GSTR-3B and Table 7B or Table 5 or Table 9/10 of FORM GSTR-1 , as the case may be; (ii) to the registered persons paying tax under section 10 of the SGST/ CGST Act (composition taxable persons) and to UIN holders, shall also report the details of such supplies, place of supply-wise, in Table 3.2 of FORM GSTR-3B and Table 4A or 4C or 9 of FORM GSTR-1 , as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of limitation of time period as delineated in sub-section (4) of section 16 of the CGST Act or where the recipient of an intra-State supply is located in a different State / UT than that of place of supply. It is pertinent to mention that the ineligible ITC, which was earlier not part of calculation of eligible/available ITC, is now part of calculation of eligible/available ITC in view of auto-population of Table 4(A) of FORM GTSR-3B from various tables of FORM GTSR-2B . Thereafter, the registered person is required to identify ineligible ITC as well as the reversal of ITC to arrive at the Net ITC available, which is to be credited to the ECL. In light of the above, the procedure to be followed by registered person is being detailed hereunder for correct reporting of information in the return: A. Total ITC (eligible as well as ineligible) is being auto-populated from statement in FORM GSTR-2B in different fields of Table 4A of FORM GSTR-3B ( except for the ineligible ITC on account of limitation of time period as delineated in sub-section (4) of section 16 of the CGST Act or where the recipient of an intra-State supply is located in a di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xure to this Circular. 5. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 6. Difficulty if any, in the implementation of this Circular may be brought to the notice of the Board. Hindi version will follow. (Sanjay Mangal) Principal Commissioner (GST) Annexure Illustration: 1. A Registered person M/s ABC is a manufacturer (supplier) of goods. He supplies both taxable as well as exempted goods. In a specific month, say April, 2022, he has received input and input services as detailed in Table 1 below. The details of auto-population of Input Tax Credit on all Inward Supplies in various rows of Table 4 (A) of FORM GSTR-3B are shown in column (7) of the Table 1 below: Table 1 S. No. Details IGST CGST SGST Total Remarks (1) (2) (3) (4) (5) (6) (7) 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versals in Table 4 of FORM GSTR-3B as detailed in Table 2 below: Table 2 4. Eligible ITC Details IGST CGST SGST/ UTGST Explanation 1 2 3 4 (A) ITC Available (whether in full or part) ---- ---- ---- 1. Import of Goods 1,00,000 ---- ---- 2. Import of Services 50,000 ---- ---- 3. Inward Supplies liable to Reverse Charge (other than 1 2 above) ---- 25,000 25,000 4. Inward Supplies from ISD 50,000 ---- ---- 5. All other ITC 2,00,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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