The 47th meeting of the GST council was held on 28th, and 29th  June 2022. The GST council advised clarifying the furnishing of correct and relevant information on supplies of inter-state and the amount of blocked input tax credit as well as inverted thereof in return in form GSTR-3B. 

 

The new modifications to the rules were furnished in Form-3B vide notification no 14/022-CT dated July 5th, 2022 with a clarification on the modified disclosures in circular no. 170/02/2022-GST dated 6th July 2022.

 

The modified changes are now incorporated by GSTN from august of 2022 in GSTR-3.

 

The taxpayers are now required to report their input tax credit (input tax credit (input tax credit (input tax credit (ITC) availment, inverted of input tax credit (input tax credit (input tax credit (input tax credit (ITC) and ineligible/blocked input tax credit (input tax credit (input tax credit (input tax credit (ITC) carefully according to the new format of table 4 mentioned in the GSTR-3B at the GST portal.

 

A brief revised input tax credit (input tax credit (input tax credit (input tax credit (ITC) table 4 of GSTR 3B 



Table No

As per amended in GSTR3B 

As per old GSTR-3B

 

4A. input tax credit (input tax credit (input tax credit (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 (input tax credit (input tax credit (input tax credit (ITC)

All other input tax credit (input tax credit (input tax credit (input tax credit (ITC)

 

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

 

4B(1)

According to the 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 (input tax credit (input tax credit (input tax credit (ITC): As per section 17(5)

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

4D(2)

Ineligible input tax credit (input tax credit (input tax credit (input tax credit (ITC): Others

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



Disclosures in GSTR-3B for the transactions of August 2022 and following 

 

1

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

August-2022

Not available

You can not avail input tax credit (input tax credit (input tax credit (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 (input tax credit (input tax credit (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 (input tax credit (input tax credit (input tax credit (ITC)” in books

4

input tax credit (input tax credit (input tax credit (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)-temporary inverted

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


2. Disclose in table 4D(1).

5

inverted of input tax credit (input tax credit (input tax credit (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)-temporary inverted

After the annual reconciliation also if the input tax credit (input tax credit (input tax credit (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 (input tax credit (input tax credit (ITC) n inward supplies (credit notes)

August-2022

August-22

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

Not applicable

7

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

August-22

September-22 or following time 

Reverse in table 4A(5)-net off from all other input tax credit (input tax credit (input tax credit (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 (input tax credit (input tax credit (input tax credit (ITC) s already inverted in august-22

8

inverted of input tax credit (input tax credit (input tax credit (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 a inverted under rules 38,42,43 or section 17(5) and neither a temporary inverted. Consider as gross off in the table 4A(5).

9

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

August-22

Not available 

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

.

Not applicable 

10

inverted of input tax credit (input tax credit (input tax credit (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 records  track of the same and looking 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 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) – temporary 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 (input tax credit (input tax credit (input tax credit (ITC) due to payment not made within 180 days and reclaim in a 

inverted accounting in August-22

Any month

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

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

13

inverted of input tax credit (input tax credit (input tax credit (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) – temporary inverted

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

14

inverted of ineligible input tax credit (input tax credit (input tax credit (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 of input tax credit (input tax credit (input tax credit (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 credit (input tax credit (input tax credit (input tax credit (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) – temporary 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)

16

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

August-22

Not available 

input tax credit (ITC) of proportionate amount is not available till the time the same is obtainable in GSTR-2B.

Input tax credit (ITC)) can not be declared till the time is same as available in GSTR-2B. The invoice wise information are required to be a maintained as  “books only- eligible input tax credit” in books.

17

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

August-22

September-22 or following time 

No activity and maintain track of the same for the following months.

1. Claim full amount in Table 4A(5) 


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

18

inverted of ineligible input tax credit (ITC) under section 17(5) 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 full amount

Not applicable 

19

inverted of ineligible input tax credit (ITC) under section 17(5) 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) – temporary inverted (Reverse entire amount)

1. Claim full amount in Table 4A(5) 


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

20

inverted of ineligible input tax credit (ITC) under section 17(5) and mechanism to reavail incorrect  inverted if there any 

August-22

Not available 

keep the records of the same for the following months

input tax credit (ITC) cannot be availed/inverted till the time the same is available in GSTR-2B. The invoice-wise information are required to be kept a records of as “books only- ineligible input tax credit (ITC)” in books.

21

inverted of ineligible input tax credit (ITC) under section 17(5) and mechanism to reavail incorrect  inverted if there any 

August-22

September-22 or following time 

Maintain the records of the same for the following months

1. Claim full amount in Table 4A(5) 


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

22

input tax credit (ITC) on import of services

August-22

Neither applicable nor available

Claim full amount in Table 4A(2)

Not applicable 

23

input tax credit (ITC) on import of goods

August-22

August-22

Claim full amount in Table 4A(1)

Not applicable 

24

input tax credit (ITC) on import of goods

August-22

Not available 

Claim full amount in Table 4A(1). It is advised to keep the records of the same.

Not applicable

25

input tax credit (ITC) on import of goods

Not available 

August-22

Remove this amount from 4A(1)

Claim in GSTR-3B Table 4A(1)

26

input tax credit (ITC) on domestic RCM supplies

August-22

August-22

Claim in GSTR-3B Table 4A(3)

Not applicable 

27

input tax credit (ITC) on domestic RCM supplies

August-22

Not available 

Claim in GSTR-3B Table 4A(3)

Not applicable

28

input tax credit (ITC) on domestic RCM supplies

August-2022

August-22

Claim in GSTR-3B Table 4A(3)

Remove the declared charge which shall be auto-populated in the table 4A(3) and keep the records of the same.

29

input tax credit (ITC) on domestic RCM supplies

Not available 

August-22

No action in GSTR 3B. For confirmation review the receipt of the invoice and assess the same for booking and entry for reverse charge in accounts books 

Claim in GSTR-3B Table 4A(3). For the receipt of an invoice from a vendor, shall be paid and input tax credit (ITC) shall be claimed in GSTR-3B. If the declared invoice is not adequate or not related to the registered vendor then, an an intimation is sent to vendor for the correction the transaction on the portal.

30

input tax credit (ITC) on inward supplier having a place of supply of another state than the other state of the registered person but is actually eligible input tax credit (ITC). 

August-22

August-22

Auto populating in 4D(2) – Other Points i. e. Ineligible input tax credit (ITC) limited due to PoS conditions

Not applicable 

31

input tax credit (ITC) on inward supplies having a place of supply of another state than the other state of the registered person but is actually eligible input tax credit (ITC). 

August-2022

August-22

1. Remove the declared amount from auto-populating in 4D(2). And seek  a rectification of the same and keep a track of the same from the vendor

Claim in GSTR-3B Table 4A(5). For the rectification the same by vendor, consider for availment in GSTR-3B in the month of revision by the vendor

32

input tax credit (ITC) on inward supplies having a place of supply of another state than the other state of the registered person but is actually eligible input tax credit (ITC). 

August-22

August-22

1. Claim in GSTR-3B Table 4A(5) 


2. Reverse in 4B(2) – temporary inverted (ITC) shall be CGST/SGST)

1. Claim in GSTR-3B Table 4A(5) 


2. Disclose in Table 4D(1). (Run rectification of accounts books to SGST/CGST avail input tax credit (ITC) in GSTR 3B during the rectification month)

33

input tax credit (ITC) on inward supplies having an incorrect type of tax in comparison os accounts books. (IGST/SGST on the portal)- the vendor has incorrectly presented the amount and amends it in the afterward period 

August-22

August-22

1. Claim in GSTR-3B Table 4A(5) 


2. Reverse in 4B(2) – temporary inverted input tax credit (ITC) shall be CGST/SGST)

For IGST (amended tax) 1. Proclaim SGST/CGST in GSTR-3B table 4A (5) (Rectification by a vendor on the portal of IGST, therefore the exact is now compared to Books and input tax credit (ITC) can be claimed in form GSTR-3B in rectification month) for CGST / SGST.

1. amount in 4A(5) would be decreased due to invoice revision by vendor

2. Increase amount in 4A(5) to that extent

3. Unveil in Table 4D(1)* *disclosure in 4D(1) may not be in accordance with the circular. regardless, disclosure can be created for the intent of matching auto population with 4A(5) claim and 4D(1) disclosure

34

Ineligible input tax credit (ITC) due to expiry of a time period for ex- limitation under section 16(6). Invoice dated F.Y. 20-21 and earlier to the same

August-22

August-22

Auto-populating in 4D(2) – Other information.for ex- Ineligible input tax credit (ITC) restricted u/s 16(4). input tax credit (ITC) Entry can be expensed out in accounts books.

Not applicable

35

Ineligible input tax credit (ITC) due to expiry of time period for ex- limitation under section 16(6). Invoice dated F.Y. 20-21 and earlier to the same

August-22

Not available

input tax credit (ITC) cannot be inverted as enduring inverted till the time the same is obtainable in GSTR-2B. 

The invoice-wise informations are instructed for keeping a track of as “books only- ineligible input tax credit (ITC)” in books.

input tax credit (ITC) can not be inverted as permanent inverted till the time the exact is available in GSTR-2B. 

The invoice-wise parts instructed to be kept a records of as “books only- ineligible input tax credit (ITC)” in books.