How to Fill GSTR-3B Table 4 from Reconciliation

What is GSTR-3B Table 4?

Table 4 reports Eligible Input Tax Credit — broken into ITC Available (4A), ITC Reversed (4B), Net ITC (4C), and Ineligible ITC (4D). For most businesses, Table 4(A)(5) — ITC from registered supplier invoices — is the largest line item, derived directly from GSTR-2B reconciliation.

Step 1: Complete GSTR-2B reconciliation

Do not enter Table 4 figures from raw GSTR-2B totals. Reconcile against your purchase register first. Only matched and accepted invoices should flow into Table 4. See our complete reconciliation guide.

Step 2: Sum accepted ITC by tax head

From your accepted matches, calculate totals separately for:

• Integrated Tax (IGST) — interstate purchases
• Central Tax (CGST) — intrastate central component
• State/UT Tax (SGST) — intrastate state component
• Cess — compensation cess where applicable

Step 3: Calculate reversals for Table 4(B)

Identify ITC that must be reversed: Rule 37 (unpaid invoices past 180 days), Rule 42/43 if applicable. Sum reversal amounts by tax head. See our Rule 37 guide.

Step 4: Enter figures on the GST portal

1. Log in to gst.gov.in with client GSTIN
2. Navigate to GSTR-3B for the return period
3. Scroll to Table 4 — Eligible ITC
4. Enter 4(A)(5) figures: IGST, CGST, SGST, Cess from reconciliation export
5. Enter 4(B) reversal figures if applicable
6. Verify 4(C) net ITC = 4(A) minus 4(B)
7. Save and proceed with filing

Step 5: Cross-check before filing

• Table 4(A)(5) ≤ GSTR-2B total ITC (never exceed portal total)
• IGST + CGST + SGST + Cess match your reconciliation export
• Ineligible ITC excluded from 4(A) and reported in 4(D) if required
• Rule 37 reversals included in 4(B)
• Reconciliation working paper archived with approver sign-off