Reporting of ITC in GSTR 3B and other details in GSTR 1 and GSTR 3B

The GST Council in their 47th meeting at Chandigarh proposed changes in Form GSTR 3B as well as suggested new disclosure requirements for GSTR 1 and GSTR 3B. We have summarised the Circular No 170/02/2022-GST dated 6th July 2022 as well as presented the changed Form GSTR 3B for better understanding and clarity.

source https://www.caclubindia.com/articles/reporting-of-itc-in-gstr-3b-and-other-details-in-gstr-1-and-gstr-3b-47426.asp