Notification No. 14/2022– Central Tax dt 05.07.2022 enable taxpayers to accurately disclose information regarding ITC claimed, ITC reversed, and ineligible ITC in Table 4 of Form GSTR-3B, Above notified amendment in the GSTR 3B Table 4 have been added in GSTR-3B & are same changes are available on GST Portal with effect from Sept 01, 2022.
Changes in Table 4 of GSTR 3B
The Government vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 has notified few
changes in Table 4 of Form GSTR-3B for enabling taxpayers to correctly report information regarding ITC
availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B. The detailed Notification can be viewed by
clicking here.
The Notified changes of Table 4 of GSTR-3B have been incorporated in GSTR-3B and are available on GST
Portal since 01.09.2022. The taxpayers are advised to report their ITC availment, reversal of ITC and
ineligible ITC correctly as per following format of Table 4of GSTR-3B at GST Portal for the GSTR-3B to be
filed for the period August 2022 onwards. These changes in reporting in Table 4 are not applicable for
period prior to August- 2022 period. Changes introduced in the format of Table 4 of GSTR-3B at the GST
Portal are depicted in Red font in the table below:
3. From the format of Table 4, following is noteworthy:
I. All non-reclaimable reversal of ITC needs to be reported in table 4(B)(1)
II. All reclaimable ITC reversals may be reported in table 4(B)(2). It should be noted that ITC reversed under 4(B)(2) can be reclaimed in table 4(A)(5) at appropriate time and the break-up detail of such reclaimed ITC should be provided in 4(D)(1) in the same return.
III. The ITC not-available mentioned in GSTR-2B of the taxpayer has to be reported in 4(D)(2) of table 4.
IV. Any ITC availed inadvertently in Table 4(A) in previous tax periods due to clerical mistakes or some other inadvertent mistake maybe reversed in Table 4(B)2.
4. Corresponding changes in GSTR-2B and auto-population of GSTR-3B at present are under development
and the taxpayer should reflect the changes required in GSTR-3B return by way of editing the pre-filled
entries so as to correctly self-assess the GSTR-3B return. These changes would be available on GST Portal
in due course of time.
5. Taxpayers may also refer to CBIC Circular-170-02-2022-GST dated 06th July, 2022 for detailed clarification on reporting of ITC availment, ITC reversal and Ineligible ITC in GSTR-3B.