Change in GSTR 3B. Electronic credit reversal and reclaim statement. #capratibhas #gst #gstupdates

GSTN has introduced Electronic credit Reversal and Reclaim statement and respective changes are made in GSTR 3B as well.
This has been explained in this video.

link of video on section
-16(2)(a) - 1st condition to take ITC - possession of tax paying document

-16(2)(b),(c),(d) and proviso to section 16(2) - 3 conditions to avail ITC and 2 provisos

-16(1)(a) with circular on moulds and dies supplied by OEM on FOC basis -

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