Analysis of New Disclosures in GSTR-3B

Table No

As per amended in GSTR3B 

As per old GSTR-3B

4A. Input Tax Credit (ITC) available (either in part or full)

4A(1)

Import of Goods 

Import of goods 

4A(2)

Import of services 

Import of services 

4A(3)

Inward supplies liable for invert charge (other than 1 and 2 above)

Inward supplies liable for invert charge (other than 1 and 2 above)

4A(4)

Inward supplies from ISD

Inward supplies from ISD

4A(5)

All other input tax credit (ITC)

All other input tax credit (ITC)

4B. input tax credit (input tax credit (input tax credit (input tax credit (ITC) reserved 

4B(1)

According to regulations 42 and 43 of CGST Rules

According to the regulations 38, 42, and 43 of CGST regulations and sub-section (5) of section 17

4B(2)

Others

Others

4D. Other details

4D(1)

Ineligible input tax credit (ITC): As per section 17(5)

Additional information: input tax credit (ITC) reclaimed which was inverted as per table 4(B)(2) in earlier tax duration

4D(2)

Ineligible input tax credit (ITC): Others

Additional information- Ineligible input tax credit (ITC) under section 16(4) and (ITC) limited due to PoS conditions

1

input tax credit (ITC) on inward supplies (invoice)

August-2022

August-22

Claim in GSTR-3B table A(5) 

Not applicable 

2

input tax credit (ITC) on inward supplies (invoice)

August-2022

September-22 or following time 

No action and keep records of the same for the upcoming month

Claim in GSTR-3B table 4A(5)

3

input tax credit (ITC) on inward supplies (invoice)

August-2022

Not available

You can not avail input tax credit (ITC) for the time till same is available in the GSTR-2 and keep the records of the same for the upcoming month

You can not avail input tax credit (ITC) for the time till same is available in the GSTR-2.

The invoice-discerning details require to be kept a record of as “books only-eligible input tax credit (ITC)” in books

4

input tax credit (ITC) on inward supplies (invoice)

Sep-2022

August-22

1. Claim in GSTR-3B table 4A(5)

2. Reverse in GSTR-4B(2)-momentary inverted

Claim in GSTR-3B table 4A(5)

2. Disclose in table 4D(1).

5

inverted of input tax credit (ITC) n inward supplies (credit notes)

Not available 

August-22

1. Claim in GSTR-3B table 4A(5)

2. Reverse in GSTR-4B(2)-momentary inverted

After the annual reconciliation also if the input tax credit (ITC) is not pertaining to the taxpayers then the following shall be disclosure-  Claim in GSTR-3B table 4A(5)

2. Reverse amount in table 4B(1)- permanent inverted.

3. Disclose in table 4D(1). If recorded in books in the later period, same as case 4

6

inverted of input tax credit (input tax credit (ITC) n inward supplies (credit notes)

August-2022

August-22

CN would auto-populate in $B(2) however, it is not considered an inverted under rule 38,42,43 or section 17(5) and neither a momentary inverted. 

Not applicable

7

inverted of input tax credit (ITC) n inward supplies (credit notes)

August-22

September-22 or the following time 

Reverse in table 4A(5)-net off from all other input tax credit (ITC)

Amount which would be auto-populated in the table 4B(2) is needed to be removed as the input tax credit (ITC) s already inverted in august-22

8

inverted of input tax credit (ITC) n inward supplies (credit notes)

Sep-2022 or following period 

August-22

Amount which would be auto-populated in GSTR-3B – table 4A(5) or table 4B(2) is required to be removed. Suggested to keep a track of the same and looking out for the vendor clarifications of the identical

CN would auto-populate in 4B(2). however, It is not inverted under rules 38,42,43 or section 17(5), and neither a momentary inverted. Consider as gross off in table 4A(5).

9

inverted of input tax credit (ITC) on inward supplies (credit notes)

August-22

Not available 

CN would auto-populate in 4B(2). however, It is not an inverted under rules 38,42,43 or section 17(5), and neither is a momentary inverted. Consider as gross off in the table 4A(5).

.

Not applicable 

10

inverted of input tax credit (ITC) n inward supplies (credit notes)

Not available

August-22 or following time

Amount which would be auto-populated in GSTR-3B table 4B(2) is required to be removed. It is advised to maintain the record's track of the same and look out for the vendor clarifications of the identical

Not applicable

11

Invoice is dated August 2022 and stock not obtained in August 2022 but received in September 2022 for a later period. Accounted for in August-22 itself.

August-22

August-22

1. Claim in GSTR-3B Table 4A(5) 

2. Reverse in 4B(2) – momentary inverted

1. Claim the amount in Table 4A(5) 

2. Disclose in Table 4D(1). Regardless proclamations shall be in September-2022 or in afterward based on the month in which stock is obtained.

12

inverted of input tax credit (ITC) due to payment not made within 180 days and reclaim in 

inverted accounting in August-22

Any month

Reverse amount in Table 4B(2) – momentary inverted

To reclaim input tax credit (ITC) in 3B upon payment to the vendor – 1. Claim the amount in Table 4A(5)2. Disclose in Table 4D(1)

13

inverted of input tax credit (ITC) due payment not made within 180 days and reavail in an afterward period u/s 37

inverted accounting in August-22

Not available 

Reverse amount in Table 4B(2) – momentary inverted

Where input tax credit (ITC) was otherwise eligible (covered in a buffer of 105% of (ITC) claim) – 1. Claim the amount in Table 4A(5)2. Disclose in Table 4D(1)Where input tax credit (ITC) was otherwise not eligible (may not be covered in the buffer of 105% claim), input tax credit (ITC) may not be claimed again.

14

inverted of ineligible input tax (input tax credit (ITC) under rule 42/43 and mechanism to reavail incorrect  inverted if there any 

August-22

August-22

1. Claim full amount in Table 4A(5) 

2. Reverse in 4B(1) – permanent inverted (Reverse proportionate amount)

This method is only for rectification of excess inverted input tax credit (ITC) and track of the same needs to be maintained 1. Claim proportionate amount in Table 4A(5) 

2. Disclose in Table 4D(1)

15

inverted of ineligible input tax (ITC) under rule 42/43 and mechanism to reavail incorrect  inverted if there any 

September-22

August–22

1. Declare the full amount in Form GSTR-3B Table 4A(5) 

2. Reverse in 4B(2) – momentary inverted (Reverse entire amount )

1. Claim full amount in Table 4A(5) 

2. Reverse in 4B(1) – permanent inverted (Reverse proportionate amount) 3. Disclose in Table 4D(1)