CHANGES IN FORM GSTR-3B RELATING TO ITC, ENABLED ON GST PORTAL

Changes in GSTR-3B as notified via Notification No. 14/2022 –Central

Tax, have now been enabled on the GST Portal.

The same will be applicable while filing GSTR-3B for the month of

August 2022.

• Total ITC (eligible as well as ineligible) will be auto-populated from statement in

FORM GSTR-2B in different fields of Table 4A of FORM GSTR-3B.

• TABLE 4(B)(1): Registered person will report reversal of ITC, which are absolute

in nature and are not reclaimable, in Table 4(B)(1) (Such as Rule 38 relating to

banking companies, Rule 42 and 43 on account of exempt supplies, Section 17(5)

ineligible credits)

• TABLE 4(B)(2): Registered person will report reversal of ITC, which are not

permanent in nature and can be reclaimed in future subject to fulfilment of specific

conditions, in Table 4(B)(2). (Such as ITC appearing in GSTR-2B but Goods not

received, ITC not eligible as per section 16(2), ITC reversal on account of Rule 37

due to non- payment to vendors within 180 days)

• TABLE 4(D)(1): Such ITC which is reversed in Table 4(B)(2) in particular month,

may be reclaimed in Table 4(A)(5) of future months, on fulfilment of necessary

conditions. Further, all such reclaimed ITC shall also be shown in Table 4(D)(1) in

the month it is reclaimed.

• Table 4 (B)(2) may also be used by registered person for reversal of any ITC

availed in Table 4(A)in previous tax periods because of some inadvertent mistake.

• As the details of ineligible ITC under section 17(5) are being provided in Table

4(B), no further details of such ineligible ITC will be required to be provided in

Table 4(D)(1).

• TABLE 4(D)(2): Other Ineligible ITC reported in GSTR-2B (such as wrong Place

of Supply or ineligible due to section 16(4), will be reported in Table 4(D)(2)