What is combine GST input
This query is : Resolved
19 April 2022
Please elaborate the query
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.
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Applicability of TDS on CFS, CHA fees, and shipping line charges
- Notice from IT DEPTT IF FD AMOUNT EXCEEDS 10 LACS
- Applicablity on tds
- Unable to generate and save json file for updated return
- GST payable under RCM
- Tax audit & Switching from Presumptive taxation
- Section 194I not showing in TDS RPU for Compnay Assessee for TDS on rent
- LTCG offset against property buy
- PRODUCT AND SERVICE CATEGORY CODE
- Tax Part CGST SGST OR IGST
- Advance money given for supply of goods
- Import purchase entry
- Rule 54(1A) for Distributing ITC
- Received advance money for supply of goods but forfeited by us since full money not received
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
Trending Online Classes
-
LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
Sachin Jain03 November 2025
CAclubindia
