GST ITC Reversal & RCM Statement Rules| GSTR 3B Filing Blocked

GST ITC Reversal & RCM Statement Rules| GSTR 3B Filing Blocked
On 29th December 2025, the Goods and Services Tax Network (GSTN) issued a key advisory introducing strict validations for Electronic Credit Reversal, Re-claimed ITC, and RCM Liability/ITC Statements — transforming warnings into hard blocking rules for GSTR-3B filing when ITC mismatches occur.
🧾 Key Highlights
✅ What the Advisory Covers
Electronic Credit Reversal & Re-claimed Statement
The advisory provides detailed FAQs and compliance rules for taxpayers on the GST portal regarding how credit reversal and reclaimed input tax credit (ITC) should be tracked and matched.
Hard Validation Rules
GSTN will implement hard checks such that taxpayers cannot file GSTR-3B if:
The ITC claimed in Table 4(D)(1) exceeds the closing balance of the Electronic Credit Reversal & Re-claimed Statement plus ITC reversed in Table 4(B)(2) for the same period.
This moves beyond earlier warnings to actual filing blocks on the portal. �
cleartax
RCM (Reverse Charge Mechanism) Liability and ITC Statement
ITC claimed under RCM (Table 4(A)2 & 4(A)3) must not exceed the RCM liabilities paid (Table 3.1(d)) plus closing balance in RCM Liability/ITC Statement. �
📝 Keywords
“GST Advisory 29 December 2025”
“GSTN ITC reversal advisory”
“GSTR-3B filing block due to ITC mismatch”
“Electronic Credit Reversal GST rules”
“RCM Liability and ITC Statement GSTN FAQs”
“GST compliance update December 2025”

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