IN GSTR-3B UNDER ELIGIBLE ITC TABLE WHERE WILL WE SHOW THE INPUT OF PURCHASE FOR WHICH CLAIMING ITC IS NOT ALLOWED LIKE PURCHASE OF MOTOR VEHICLE, RAW MATERIAL PURCHASE BY RESTAURANT TAKING GST 5%,TOUR OPERATOR PUTTING GST 5% NOT CLAIMING ITC   ETC

Reply—  ITC of Motor vehicle— Show in the column viz.  "As per section 17(5) of CGST/ SGST Act of table 4(D)(1) Ineligible ITC.

ITC of RAW MATERIAL PURCHASE BY RESTAURANT TAKING GST 5%, TOUR OPERATOR PUTTING GST 5% — Show in column viz. "others" of Table 4(B)(2) ITC reversed.