R3B Return- some info about 4.D.(2)

This query is : Resolved

Quick Summary

Column 4.D.(2) in the R3B Return automatically populates with Input Tax Credit (ITC) identified as ineligible from your GSTR-2B. This section is crucial for reporting ITC that is permanently disallowed by GST rules, ensuring transparency and stricter compliance. It's important to only include ITC that cannot be claimed due to statutory restrictions, rather than amounts eligible for future reversal or reclaim.

T.N.Reddy

T.N.Reddy (Querist)
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19 August 2025 Sir, in R3B Return, How the column 4.D.(2) operats, kindly provide some brief sir

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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19 August 2025 Values in 4.D.(2) are auto-populated from GSTR-2B if ineligible ITC is identified.

The taxpayer should review and ensure only lawfully disallowed ITC is reported here.

This field ensures clarity and transparency in ITC reporting, thereby making compliance with GST regulations stricter and more verifiable.

Enter into column 4.D.(2) any Input Tax Credit that is present in GSTR-2B but is not available for you to claim due to statutory restrictions—it should not be used for ITC eligible for reversal or reclaim in the future, but only for those permanently ineligible as per GST rules.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 September 2025 Good luck....

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