GSTR-3B Section 4

GSTR-3B section 4 - Eligible ITC includes information for input tax credit (ITC) for IGST, CGST, SGST, UTGST, and Cess. It prints the ITC claim for the reverse and non-reverse charge transactions.

GSTR-3B section 4 contains three subsections:

4(A)

Section 4(A) includes:

• Import of goods

  Includes information about the import of goods that are recoverable and applicable for reverse charges.

• Import of services

  Includes information about the import of services that are recoverable and applicable for reverse charges.

• Inward supplies liable to reverse charge (other than the above two items)

• All other ITC

  All other ITC includes information about the debit adjustments done in the GST Ledgers Setup program (P75I804) for the ITC ledger and the ITC applicable for non-reverse charge transactions for which the ITC is claimed.

  The system populates the tax amounts for the ledger entries from the GST Ledgers table (F75I823) and the Account Ledger table (F0911). Based on the document types you entered in the ledger adjustment processing option, the system retrieves the records from the F0911 table.

4(B)

Section 4(B) includes:

• (1) As per rules 42 & 43 of CGST Rules - The ITC adjustment entries made during the personal consumption process. The system populates the processed transactions from the Personal Consumption GST Setoff table (F75I824) for this section.

• (2) Others - The credit adjustments done in P75I804 for the ITC ledger. The system populates the tax amounts for the ledger entries from the GST Ledgers table (F75I823) and the Account Ledger table (F0911).

4(C)

Section 4(C) includes information about the net ITC available (A) - (B).