To streamline the disclosures in GSTR-3B across the nation, some changes in the Form have been introduced w.e.f 5th July 2022 vide NN 14/2022-CT along with clarity provided through Circular No. 170/02/2022-GST dated 6th July 2022.
source https://www.caclubindia.com/articles/changes-proposed-in-disclosure-of-itc-in-table-4-of-gstr-3b-47455.asp
source https://www.caclubindia.com/articles/changes-proposed-in-disclosure-of-itc-in-table-4-of-gstr-3b-47455.asp
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