03 August 2025
What is Combined GST Input in GSTR-3B? In simple terms, Combined GST Input refers to the total Input Tax Credit (ITC) claimed under all types of GST (i.e., CGST, SGST, IGST, and Cess) in the GSTR-3B return for a particular month. 🔹 Breakdown: When you file GSTR-3B, you report the tax you: Collected on sales (output tax) Paid on purchases (input tax) Combined GST Input = ✅ Total eligible input tax credit (ITC) available from: IGST on imports or interstate purchases CGST on local purchases SGST on local purchases Cess if applicable It is shown in Table 4(A) of GSTR-3B. 🧾 Example: Suppose in a month, your purchases attracted the following GST: IGST: ₹5,000 CGST: ₹3,000 SGST: ₹3,000 Cess: ₹500 So, Combined GST Input = ₹11,500 You enter each part in Table 4(A) of GSTR-3B like this:
GST Type Amount IGST 5,000 CGST 3,000 SGST 3,000 Cess 500 🔸 Important Notes: Only eligible ITC should be claimed (based on valid invoices, matching with GSTR-2B, etc.). If you wrongly claim ITC, it may lead to penalty, interest, or notices. Combined GST Input is not a separate field — it's just a way to refer to all GST inputs together.
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