GSTR-3B Table 4 is where you report the input tax credit (ITC) you are eligible to claim, any ITC you must reverse, and any ITC that is ineligible, for the return period. Table 4(A) captures eligible ITC by category, Table 4(B) captures reversals, and Table 4(D) captures ineligible credit and credit already reversed and now reclaimed. Getting Table 4 right means your net ITC claim matches what your GSTR-2B actually supports, since a mismatch here is one of the more visible triggers for a departmental query.
What Is Table 4 of GSTR-3B?
Table 4 of GSTR-3B is the section of the monthly or quarterly summary return where a taxpayer declares input tax credit availed, reversed, and ineligible for the period, split by credit type. Unlike GSTR-2B, which is an auto-generated statement of credit available based on your suppliers' filings, Table 4 is where you actively declare what you are claiming, and you are expected to base that claim on GSTR-2B rather than on your purchase register alone.
What Are the Sub-sections of Table 4?
| Sub-section | What It Reports |
|---|---|
| 4(A) Eligible ITC | ITC available on import of goods, import of services, inward supplies liable to reverse charge, inward supplies from ISD, and all other regular inward supplies, split by IGST, CGST, SGST, and cess |
| 4(B) ITC Reversed | ITC reversed under specific rules (such as for exempt supply proportion or non-payment to supplier within the prescribed period) and other reversals |
| 4(C) Net ITC Available | Automatically computed as 4(A) minus 4(B); this is the amount actually credited to your electronic credit ledger |
| 4(D) Other Details | ITC reclaimed which was reversed earlier, and ineligible ITC not available for credit at all |
How Do You Report Eligible ITC in Table 4(A)?
Eligible ITC in 4(A) should be built from your GSTR-2B for the period, not directly from your purchase invoices, because GSTR-2B reflects what your suppliers have actually reported and is the basis on which credit is meant to be claimed. Populate each row - imports, reverse charge supplies, ISD credit, and other inward supplies - with the IGST, CGST, and SGST split shown against those entries in GSTR-2B, adjusted for any credit you are deliberately not claiming in this period.
When Must You Reverse ITC in Table 4(B)?
ITC reversal in 4(B) is required in several common situations: when a purchase invoice is used partly for taxable and partly for exempt supplies and the exempt proportion must be reversed, when payment to a supplier is not made within the prescribed time limit, when goods are lost, stolen, destroyed, or given away as free samples, or when the underlying supply itself is used for a non-business purpose. Each of these has its own calculation basis, and the reversed amount reduces your net ITC in 4(C) for the period.
What Counts as Ineligible ITC Under Table 4(D)?
Ineligible ITC includes credit blocked under the specific list in GST law, such as ITC on certain motor vehicles, food and beverages, membership of clubs, and works contract services in specified circumstances, along with any credit that GSTR-2B itself marks as not eligible for a particular supplier or invoice reason. This category is reported for disclosure; it does not add to your net ITC in 4(C). Because the list of blocked credits and their conditions can be detailed, verify an unfamiliar case against the official GST portal at www.gst.gov.in or your GST practitioner before claiming it.
How Do You Reconcile Table 4 with GSTR-2B Before Filing?
- Download GSTR-2B for the period and list the total eligible ITC it shows, split by IGST, CGST, and SGST.
- Compare that total to what you are about to enter in Table 4(A); any purchase invoice in your books that is missing from GSTR-2B should not be claimed yet.
- Identify reversals that apply for the period - exempt supply proportion, non-payment beyond the time limit, or personal use - and populate 4(B).
- Check the ineligible category list in GSTR-2B and your own records for blocked credit, and populate 4(D) accordingly.
- Confirm the net ITC in 4(C) is what you expect to see credited to your electronic credit ledger after filing.
This is essentially a GSTR-2B reconciliation performed specifically to populate Table 4, and doing it every period before filing is far easier than correcting an over-claim later. If a reversal is unclear, our guide on ITC reversal under GST covers the common reversal scenarios in more detail.
What Are Common Errors in Table 4 Reporting?
- Claiming ITC directly from the purchase register without checking it against GSTR-2B for the period.
- Forgetting to reverse ITC on invoices where payment to the supplier has crossed the prescribed time limit.
- Missing reverse charge ITC entirely because it was not separately tracked in the purchase register.
- Not splitting ineligible ITC out in 4(D), which understates disclosure even though it does not change the net credit.
- Claiming credit on an invoice that GSTR-2B shows under a different tax period than expected.
OneBooks GST is a GST and accounting platform for Indian businesses built primarily around GSTR-1 preparation and bank statement parsing today, with full double-entry accounting, including ledgers for tracking input tax credit end to end, planned on the product roadmap. For the GST-3B and ITC reconciliation workflow itself, using the GST calculator to sanity-check tax computations and keeping your GSTR-1 filings accurate through GSTR-1 automation both reduce downstream mismatches that eventually show up in Table 4.
Frequently Asked Questions
What is Table 4 in GSTR-3B used for?
Table 4 in GSTR-3B is used to declare input tax credit eligible for the period, any ITC that must be reversed, and any ITC that is ineligible, resulting in a net ITC figure that is credited to your electronic credit ledger.
Should Table 4 ITC be based on my purchase register or GSTR-2B?
Table 4 ITC should be based on GSTR-2B for the period, since it reflects credit your suppliers have actually reported, rather than on your purchase register alone.
What happens if I claim ITC that GSTR-2B does not show?
Claiming ITC not reflected in GSTR-2B creates a mismatch that can be questioned later; the credit may need to be reversed with interest if it turns out the supplier never reported the corresponding invoice.
Why do I need to reverse ITC if I already claimed it correctly?
ITC reversal is required in specific situations, such as an exempt supply proportion, non-payment to a supplier within the prescribed time, or personal use of an otherwise eligible purchase, even if the original claim was correctly based on GSTR-2B.
Does ineligible ITC in Table 4(D) reduce my tax payable?
No, ineligible ITC reported in Table 4(D) is disclosure only; it is never added to your net ITC in 4(C) and does not reduce the GST you owe.
Automating the repetitive parts with OneBooks GST
OneBooks GST is a GST and accounting platform for Indian businesses. It keeps imported sales, reviewed output and export files together so the figures behind a GSTR-3B summary stay traceable.
Reviewing the output in OneBooks GST before it leaves the system is the step that catches period, GSTIN and tax-rate errors while they are still easy to fix.
