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Ineligible ITC in 3B

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(Querist)
12 July 2024 Ineligible ITC has been claimed in FY 23-24, now in which column should it be reversed in 3B of June 24?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
14 July 2024 The taxpayers are advised to report their ITC availment, reversal of ITC and ineligible ITC correctly as per new format of Table 4 of GSTR-3B

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