The Goods and Service Tax Network (“GSTN”) has made the new changes in auto-populated Input Tax Credit (“ITC”) details in GSTR-3B on the GST Portal.
- The ITC in table 4 of GSTR-3B shall now be auto-populated as net of credit notes. Earlier, during auto-population, credit notes were considered reversals.
- The change in the logic will make the amounts auto-populated in table 6A of GSTR-9 – ‘Total amount of ITC availed through GSTR-3B’ comparable with GSTR-3B returns.
Old auto-populated logics
Revised auto-populated logics
Source #GST Portal
