1. W.e.f. 5th July 2022 format of GSTR-3B has been amended to report information on ITC correctly availed, reversal thereof, and declared ineligible ITC in Table 4 of GSTR-3B.
2. The notified changes in Table 4 of GSTR-3B are being implemented on the GST Portal and will be available shortly. Until these changes are implemented on the GST Portal, taxpayers are advised to continue to report their ITC availment, reversal of ITC and ineligible ITC as per the current practice.