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GSTIN Introduces Negative Values in Table 4 of GSTR-3B
Mariya Paliwala
19 Feb 2023 12:00 PM IST
The Goods and Service Tax Network (GSTN) has introduced negative values in Table 4 of GSTR-3B.The government has notified a few changes in Table 4 of Form GSTR-3B to enable taxpayers to report correct information regarding ITC availed, ITC reversals, and ineligible ITC. According to the changes, the net ITC is to be reported in Table 4(A), and the ITC reversal, if any, is to be reported in...
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