Big Relief in GST ITC Set-Off from Jan 2026 | New GSTR-3B Portal Logic Explained
Автор: CA Mahesh Parmar
Загружено: 2026-02-02
Просмотров: 157
Описание:
From January 2026 onwards, the GST Portal has aligned its system functionality with Section 49 of the CGST Act regarding Input Tax Credit (ITC) utilisation.
Earlier, although the law permitted flexibility, the GST Portal followed a fixed ITC set-off sequence, creating practical difficulties for taxpayers.
🔹 Now, after complete exhaustion of IGST ITC, taxpayers can utilise CGST and SGST ITC towards IGST liability in any order while filing GSTR-3B (Table 6.1).
⚠️ Important Clarifications:
IGST ITC must be utilised first (mandatory)
CGST ITC cannot be used for SGST liability
SGST ITC cannot be used for CGST liability
This is a portal-level implementation, not a new legal amendment
📌 This video explains:
✔️ What the law says
✔️ What exactly changed from Jan 2026
✔️ Practical impact on GSTR-3B filing
✔️ Common misconceptions about ITC utilisation
📢 Watch till the end to avoid wrong ITC set-off and future GST notices.
#GSTUpdate
#ITCSetOff
#GSTR3B
#GST2026
#IGST
#GSTLaw
#taxupdates
#taxhandout
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