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GST taxpayers can't claim pending input tax credit if GSTR 3B is not filed by this date for FY 2023-24
"Accordingly, pending ITC pertaining to FY 2023-24 can only be claimed up to November 30, 2024, i.e. filing of October 2024 GSTR-3B return ... the input tax credit reversed, which would not ...
Zee Business2y
GSTR-3B: Govt may change monthly GST payment form, invites stakeholders' suggestions
"On the other hand, tax administration has demanded auto-population of values from GSTR-1 into GSTR-3B in specific rows, restricting the editing of values auto-populated in GSTR-3B from GSTR-1 and ...