What if my outward supplies become exempt after September 22, 2025, but I already have ITC on them?

If you create an invoice on or after September 22, 2025 for items you already have input tax credit (ITC) for it, you need to reverse ITC for that transaction when filing GSTR-3B.

Note: You can applying existing ITC to transactions created until September 21, 2025.

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