GSTR 3B Table 4 Simplified

CA Kunal Arora , Last updated: 08 June 2023  
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CBIC vide Notification No. 14/2022 - Central Tax dt. 5th July 2022 read with Circular No. 170/02/2022-GST dt. 6th July 2022 updated the reporting format for GSTR 3B Table 4. The said change was made live on the GST portal from 1st Sep 2022 onwards i.e. Aug 2022 return period. As the process to compute the values to be populated in the tables 4A, 4B & 4D is a bit complicated, the same has been simplified in the following table.

GSTR 3B Table 4 Simplified

Tables

Particulars

Details

4A

Total ITC Available

(4A1 + 4A2 + 4A3 + 4A4 + 4A5) - Only Eligible 2B

4A(1)

IMPG

1. Claimed on the basis of 2B vs PR preferably; 2. If the document not in 2B, then it can be claimed on the basis of PR provided the BOE of that IMPG document is reflecting on ICEGATE portal (Customs)

4A(2)

IMPS

Claimed on the basis of PR (Liability paid in table 3.1(d))

4A(3)

RCM (Registered + Unregistered)

Claimed on the basis of PR (Liability paid in table 3.1(d))

4A(4)

ISD (Eligible)

Auto populated on the basis of 2B (Eligible portion declared here)

4A(5)

All Other ITC

Current month's 2B (Claimed + Unclaimed) + Claimed ITC from previous periods' 2B [Only Eligible ITC as per 2B]

     

4B

Total Reversals

(4B1 + 4B2) - Only Eligible 2B - Will be populated out of the documents populated in 4A(5) (Not 4A1 to 4A4)

4B(1)

Permanent Reversals: Reversal under rules 38, 42 & 43 & section 17(5)

1. Rules 38, 42 & 43 --> Reversals u/r 38/42/43 to be entered manually. 2. Section 17(5): --> Claimed in current month, INELIGIBLE as per PR, pertaining to current + previous months as per 2B.

4B(2)

Temporary Reversals: Others

1. Reversals on account of non-payment of an invoice within 180 days from the date of invoice [Rule 37] (To be entered manually); + 2. Current month (2B) not claimed in the current month; + 3. Positive tax difference (2B - PR) for claimed Invoices & Debit Notes (Current month 2B + Previous months 2B); + 4. Negative tax difference (2B - PR) for claimed Credit Notes (Current month 2B + Previous months 2B).

     

4C

Net ITC Available

4A - 4B

     

4D

Other Details

(4D1 + 4D2) - Only for disclosure purposes, not included in the computations of 4A, 4B & 4C

4D(1)

ITC reclaimed which was reversed under Table 4B(2) in the earlier tax period

Documents (Invoices + Debit Notes - Credit Notes) pertaining to previous months 2B, claimed in the current month.

4D(2)

Ineligible ITC u/s 16(4) & ITC restricted due PoS provisions

Ineligible ITC (Invoices + Debit Notes - Credit Notes) pertaining to current months 2B.

 
 

Published by

CA Kunal Arora
(Chartered Accountant)
Category GST   Report

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