Mera Advisor
GST ITC Reversal u/r 43
ITC REVERSAL AS PER NEW RULE 43
[w.e.f. 01-04-2020]
[Other than services covered by paragraph 5(b) of Schedule II
viz. construction of a complex, building, civil structure or a part thereof]
Details of ITC on Assets
IGST
CGST
SGST
Cess
A)
Assets put to use for common use at the start of tax period
Tax as per Invoice claimed as ITC
B)
Assets put to use for common use,
Addition or shifted from
exclusive use for exempt supply during the tax period
No of Months used prior to put to common use
[In the case of Addition, enter No of Months as 0(Zero)]
Tax as per Invoice claimed as ITC
C)
Assets put to use for common use,
shifted from
exclusive use for other than exempt supply including zero-rated supply during the tax period
Tax as per Invoice claimed as ITC
D)
Assets put to use for common use,
shifted to
exclusive use for exempt or non-exempt supply or sold or disposed off during the tax period or period of 60 months from acquisition of assets is completed. [If included in (A) above]
Tax as per Invoice claimed as ITC
Details of Turnover as per Books
TOTAL
Exempt
Turnover as per Books
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