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
- DELIVERY GOLD & SILVER AND OTHER ETF TRADING PROFIT AS BUSINESS INCOME
- GSTR-1A How to update Invoice
- Excess salary payment.
- 3cd- cash system of accounting is allowed?
- Provision for loans that are under Revenue Recovery
- APPLICABILITYOF GST ON STUDENT HOSTEL FEES
- Form 121-contradictory opinions
- Current Account Opening for Sole Proprietorship with Udyam Certificate - Zero Turnover
- TDS on Purchase of Immovable Property by NRI from NRI
- Is Personal Guarantee of Director is Compulsory in case of loan to company ??
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
- Updated return in budget 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
