The Kerala GST Department has issued an Standard of Procedures (SOP-1/2023) dated 21.08.2023, for monitoring ineligible IGST ITC reversal by taxpayers in return FORM GSTR-3B.
The SOP provided the Reversal Monitoring Process, to ensure the inflow of IGST Credit eligible to the State, the disclosure of correct
figures in GSTR 3B by the taxpayers shall be ensured through the following steps:
- Selection of cases for verification
- Proper Officer for verification and follow up
- Verification schedule
- Verification Process
- Further Action
The Complete SOP can be accessed at https://keralataxes.gov.in/wp-content/uploads/2017/10/SOP-1-2023-IGST-ITC-REVERSAL.pdf.pdf
