GSTN Introduces Hard Validations for ITC & RCM
Effective: January 1, 2026
1. ITC Reclaim Validation
Reclaimed ITC in GSTR-3B must stay within the closing balance of the ITC Reclaim Ledger plus reversals in Table 4(B)(2). Exceeding this limit will block your filing.
2. RCM Liability Validation
RCM ITC can only be claimed if the liability is paid in Table 3.1(d) or available in the RCM Ledger. Blocking occurs if claims exceed the paid amount.
Summary
These controls require precise matching between liability and credit. Review your ledgers before January 1, 2026, to ensure smooth filing.
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