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GST Tip – 295

In section 5 (D) of GSTR – 3B, the amount of input tax credit which is not allowed in GST i.e blocked input tax credit has to be shown in this section along with any other cases where ITC is not eligible in GST. For more details on blocked input tax credit refer the link – https://indiagstdotin.wordpress.com/2017/08/08/blocked-input-tax-credit/