Short Overview of the Changes in GSTR-3B as amended in the GSTN portal

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Short Overview of the Changes in GSTR-3B as amended in the GSTN portal


Changes have been made in the GSTN Portal for GSTR 3B to give the effect of changes in respect of reporting of ITC as recommended by the GST Council.

Amendment of Table 4(B) & (D) of Form GSTR – 3B vide Notification no. 14/2022 Central Tax dated July 5,2022 and clarification issued in regard to reporting of the same vide Circular 170/02/2022 is made live on the GSTN portal.


After the amendment in Table 4(B) of GSTR-3B, all the ITC as available in GSTR-2B including ITC ineligible in terms of section 17(5), Rule 42,43, 38
and reclaimed ITC (earlier reversed due to ineligibility as per section 16(2)(c) & (d) and Rule 37) needs to be reported in Table 4(A).

 Reversal of ITC – Table 4(B)
Ineligible ITC (Permanent reversal and Temporary reversal) will be reported separately in Table 4(B). Consequently, Net ITC as per Table 4(C) i.e., [4(A) – 4(B)] shall only be credited to the electronic credit ledger.

In the Table 4(D) – Other details, following needs to be reported-:
(1) ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax periods
(2) Ineligible ITC under section 16(4) and ITC restricted due to POS provisions.


The screen shot of the changes is as under:



1 Comment

  1. September 4, 2022
    Arun Kothari

    Please send every GST update


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