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GST ITC Reversal & Reclaim Ledger Explained | RCM Liability & ITC Statement | GSTR-3B New Rules

GSTR-3B New Validation Rules | ITC Reversal & RCM Ledger Explained
GST Alert! Excess ITC & RCM ITC Not Allowed | New GSTN Advisory
Electronic Credit Reversal & RCM ITC Statement Explained with Examples

GSTN has issued a new advisory on Electronic Credit Reversal & Re-claimed Statement (ITC Reclaim Ledger) and RCM Liability/ITC Statement, introducing strict validations in GSTR-3B.

Very soon:
❌ Excess ITC reclaim will not be allowed
❌ Negative ITC or RCM ledger balance will block GSTR-3B filing

In this video, we explain:
✔ What is Electronic Credit Reversal & Re-claimed Statement
✔ Why ITC Reclaim Ledger was introduced
✔ New validation rules for Table 4B(2) & 4D(1)
✔ Meaning of negative ITC reclaim ledger
✔ How to file GSTR-3B if excess ITC was claimed earlier
✔ What is RCM Liability/ITC Statement (RCM Ledger)
✔ New rules for claiming RCM ITC (Table 4A(2), 4A(3))
✔ How to clear negative RCM ledger balance
✔ Practical numerical examples for easy understanding

This video is useful for:
👉 GST registered taxpayers
👉 Ecommerce & online sellers
👉 Accountants & tax consultants
👉 GSTR-3B filers
👉 GST students & learners

📌 Disclaimer: This video is for educational purposes only. Always verify with GST portal notifications or consult a tax professional.

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#GST
#GSTR3B
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#ITCReclaim
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#GSTAdvisory
#InputTaxCredit
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#GSTIndia

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