Important changes in GSTR B w.e.f 1st Sep’ 2022.

The Government vides Notification No. 14/2022 – Central Tax dated July 05, 2022, has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to report information regarding ITC availed correctly, ITC reversal, and ineligible ITC in Table 4 of GSTR-3B. 

The Notified changes of Table 4 of GSTR-3B have been incorporated in GSTR-3B and have been available on GST Portal since September 01, 2022. The taxpayers are advised to report their ITC availment, reversal of ITC and ineligible ITC correctly as per the following format of Table 4 of GSTR-3B at GST Portal for the GSTR-3B to be filed for the period August 2022 onwards. These changes in reporting in Table 4 are not applicable for a period prior to the August-2022 period.


changes in GSTR 3B


Some Important Updates

  • ITC in GST 2B for a tax period not claimable due to receipt of goods in the next period or goods not received at all or because the supplier has failed to pay tax: 
  • To be claimed first in Table 4A(5) of GSTR 3B
  • To be reversed in Table 4B(2) of GSTR 3B
  • To be claimed again in Table 4A(5) in the tax period in which goods are received or tax period  in which supplier makes payment of tax 
  • It is shown in Table 4D(1) in the tax period in which ITC is re-claimed. 
  • Reversal of ITC wrongly availed in previous tax periods because of inadvertent mistake may be done in 4B(2)
  • Ineligible ITC u/s 17(5) to be first claimed in 4A(5) and then reversed in 4B(1). Ineligible ITC u/s 17(5) shall no longer be reflected in table 4D as was being done in the old format of GSTR 3B
  • ITC ineligible due to place of supply restrictions or because of limitation period of the claim of itc u/s 16(4) is shown in table 4 of GSTR 3B to be also shown in Table 4D(2) of GSTR 3B. This information shall not be entered in Table  4A or 4B of GSTR 3B



  • Reversal of ITC by banking companies u/s 17(4) read with R.38: First, the full amount of ITC shall be shown in Table 4A and then reversal shall be made in Table 4B(1)
  • ITC reversed under Rule 42 and 43 because of partial exempt supplies, if reversed by making an entry in 4B(1)  in excess may require to reclaim in Table 4A(5) because of Rule 42, however, no row has been kept in table 4D for reclamation of such ITC. Advisory issued by GSTN says that ITC reversed in 4B(1) is not reclaimable, however, Rule 42 perceives the restoration of excess reversal.

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Similarly, if ITC blocked in 17(5) and reversed in 4B(1) is subsequently found to be eligible*, though may be reclaimed in 4A(5) but there is no row in 4D to reflect such reclaim. Advisory of GSTN says that ITC reversed in 4B(1) is not reclaimable.

Reclaimable reversals for failure to pay suppliers within 180 days may be parked in 4B(2). Reclamation at the time of payment through 4A(5) shall be supplemented by disclosure in 4D(1)

Lapse of ITC on opting for composition scheme or when taxable goods become exempt* shall be parked in 4B(2).

Reversal of ITC on inputs and capital goods held in stock on the date of cancellation of registration may also be effected through 4B(2)