• Aug 10, 2026
• 6 min read

Complete Guide to Circular 170: How to Report Disallowed Credits in GSTR 3B

Complete guide to gstr 3b Circular 170 explaining disallowed ITC reporting, reversals, reclaimed credits, and compliance for accurate GST filing.

Businesses filing gstr 3b often face confusion when reporting Input Tax Credit (ITC), especially after the release of Circular 170 by the GST department. The circular provides much-needed clarity on how taxpayers should report disallowed credits, temporary reversals, permanent reversals, and reclaimed ITC to avoid future disputes and notices. Whether...

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