The CBIC has issued Circular No. 170/02/2022 – GST dated 06.07.2022 mandating the 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-1a. In this article an attempt is made to understand the crux of the circular issued.
Source Taxguru
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