GSTN made new changes in auto-populated ITC details in GSTR-3B on the GST Portal


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


Your Thoughts