Manner of determination of ITC in respect of capital goods and reversal thereof in certain cases

Manner of determination of ITC in respect of capital goods and reversal thereof in certain cases :

Note 1: T1, T2 and T3 should be declared in Form GSTR-2. T3 (being ITC on capital goods used for taxable supplies) and A (being common credit in respect of capital goods) shall only be credited to the electronic credit ledger

Note 2: If the registered person does not have any turnover for May 2018, then the value of E and F shall be considered for the last tax period for which such details are available Note 3: Aggregate value excludes taxes