What is combine GST input

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Combined GST Input in GSTR-3B refers to the total Input Tax Credit (ITC) claimed for all types of GST (CGST, SGST, IGST, and Cess) in a given month. It represents the sum of eligible input taxes paid on your purchases, which you can claim against your output tax liability. This total is calculated by adding up the ITC for IGST, CGST, SGST, and Cess, and is reported in Table 4(A) of your GSTR-3B return.

Daya

Daya (Querist)
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17 April 2022 What is Combine GST Input In GSTR 3 B.

CA. Bhavik P. Chudasama

CA. Bhavik P. Chudasama (Expert)
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19 April 2022 Please elaborate the query

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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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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