Trade Circular No. 1/2022 Sub:- Mandatory furnishing of correct and proper information of ineligible / blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B – instructions issued-reg. Ref:- 1. Notification No. 14/2022-Central Tax dated 05.07.2022 of the CBIC, Dept. of Revenue, Ministry of Finance and corresponding notification of the State in S. R.O No. 871/2022 dated 13.09.2022 of the Taxes (B) Dept., Govt. of Kerala.
Source Taxguru
