GSTR-3B Table 4(A): ITC, GSTR-2B Auto-Population & Rectification: FAQs
Article explains the reporting and auto-population of Input Tax Credit (ITC) in Table 4(A) of GSTR-3B based on GSTR-2B. Table 4(A) covers import of goods under 4(A)(1), import of services under 4(A)(2), reverse-charge supplies under 4(A)(3), ISD credits under 4(A)(4), and other eligible ITC under 4(A)(5). The relevant figures are generally auto-populated on a net basis after considering applicable invoices, debit notes, credit notes and amendments. The material also addresses an inadvertent reporting error where eligible ITC relating to import of services is reported in 4(A)(3) instead of 4(A)(2), despite the RCM liability being correctly discharged in Table 3.1(d). Referring to the ICAI’s Practical FAQs on filing GSTR-3B, it states that such misclassification is a procedural lapse and, where the tax has been paid under RCM and the ITC is otherwise admissible, should not by itself result in denial of ITC. Since GSTR-3B cannot be revised after filing, the error may be addressed through adjustments in a subsequent GSTR-3B or accurate disclosure in GSTR-9 for the relevant financial year.
Question: What types of ITC are reported as “ITC Available” in Table 4(A) of GSTR-3B?
Answer: Table 4(A) of GSTR-3B is used to report eligible Input Tax Credit (ITC) available during the tax period. It has the following categories:
1. 4(A)(1) – Import of goods
ITC of IGST paid on imports of goods.
2. 4(A)(2) – Import of services
ITC of IGST payable/paid under reverse charge on import of services.
3. 4(A)(3) – Inward supplies liable to reverse charge (other than import of services)
ITC relating to supplies on which GST is payable under RCM, other than import of services.
4. 4(A)(4) – Inward supplies from ISD
ITC distributed by an Input Service Distributor (ISD).
5. 4(A)(5) – All other ITC
This is the broad category covering other eligible ITC on inward supplies, such as eligible ITC on regular domestic purchases of goods or services, subject to the GST law.
Table 4(A) shows as under-
| Table 4(A) | Particulars | IGST | CGST | SGST/UTGST | Cess |
| 4(A)(1) | Import of goods | ₹0 | – | – | ₹0 |
| 4(A)(2) | Import of services | ₹0 | – | – | ₹0 |
| 4(A)(3) | Inward supplies liable to RCM | ₹0 | ₹0 | ₹0 | ₹0 |
| 4(A)(4) | Inward supplies from ISD | ₹0 | ₹0 | ₹0 | ₹0 |
| 4(A)(5) | All other ITC | ₹0 | ₹0 | ₹0 | ₹0 |
Table 4(A) contains ITC available before ITC reversals. If any ITC is required to be reversed, the relevant amount is reported separately in Table 4(B). Therefore:
Gross ITC Available → Table 4(A)
ITC Reversals → Table 4(B)
Net ITC Available → Table 4(C)
Question: Which values gets auto-populated from Form GSTR-2B in Form GSTR-3B?
Answer:
1. GSTR-3B Table 4(A)(1) – Import of Goods
The amount in GSTR-3B Table 4(A)(1) is auto-populated from:
GSTR-2B → Table 3, Part A, Section IV
And it is populated on a net basis.
What does “net basis” mean?
The system considers the relevant import-of-goods ITC documents, including the effect of debit/credit notes or amendments reflected in GSTR-2B, and calculates the net ITC.
So: Net ITC = Relevant positive ITC − Relevant negative adjustments
The resulting amount can be:
- Positive → positive amount is auto-populated in 4(A)(1)
- Negative → negative amount is auto-populated in 4(A)(1)
Example
Suppose:
- Import IGST ITC = ₹5,00,000
- Subsequent adjustment/credit = ₹1,00,000
Then:
4(A)(1) = ₹5,00,000 − ₹1,00,000 = ₹4,00,000
Therefore, ₹4,00,000 will be auto-populated in Table 4(A)(1).
In one line-
GSTR-2B Table 3 Part A Section IV → Net ITC → GSTR-3B Table 4(A)(1).
And importantly, 4(A)(1) is specifically for ITC on import of goods, not normal domestic purchase ITC.
2. GSTR-3B Table 4(A)(3) – RCM ITC
This table covers ITC on inward supplies liable to reverse charge, except the categories separately covered under 4(A)(1) and 4(A)(2).
The system calculates it from GSTR-2B as: 4(A)(3) = (a) − (b) − (c)
Where:
(a) = GSTR-2B Table 3, Part A, Section III
→ RCM invoices and debit notes
(b) = GSTR-2B Table 3, Part B, Section I
→ B2B credit notes relating to RCM + amendments
(c) = GSTR-2B Table 4, Part B, Section I
→ B2B RCM credit notes + amendments
Simple example
Suppose GSTR-2B contains:
- RCM invoices/debit notes = ₹1,00,000
- RCM credit notes = ₹20,000
- Further RCM credit-note adjustment = ₹5,000
Then:
4(A)(3) = ₹1,00,000 − ₹20,000 − ₹5,000
= ₹75,000
Therefore, ₹75,000 will be auto-populated in GSTR-3B Table 4(A)(3).
What does “net basis” mean?
It means the portal does not simply take the gross RCM ITC appearing in GSTR-2B. It takes:
RCM invoices + debit notes − RCM credit notes − relevant amendments
So the amount appearing in 4(A)(3) is the net ITC.
Important
The note that it covers Invoices, Debit Notes and Credit Notes on net basis means all these documents are considered together while arriving at the figure.
In short:
GSTR-2B RCM data → net calculation → GSTR-3B 4(A)(3).
And, as your source specifically states, the resulting figure can be positive or negative.
3. GSTR-3B Table 4(A)(4) – ITC from ISD
The system calculates the amount on a net basis: 4(A)(4) = (a) − (b) − (c)
Where:
(a) = GSTR-2B Table 3, Part A, Section II
→ ISD invoices
(b) = GSTR-2B Table 3, Part B, Section I
→ ISD credit notes + amendments
(c) = GSTR-2B Table 4, Part B, Section I
→ ISD credit notes + amendments
Example
Suppose GSTR-2B shows:
- ISD invoices = ₹2,00,000
- ISD credit notes = ₹30,000
- ISD credit-note amendments = ₹10,000
Then:
4(A)(4) = ₹2,00,000 − ₹30,000 − ₹10,000
= ₹1,60,000
Therefore, ₹1,60,000 will be auto-populated in GSTR-3B Table 4(A)(4).
What does “net basis” mean?
The portal considers ISD invoices and ISD credit notes together and calculates the net ITC.
So: ISD Invoices − ISD Credit Notes/Amendments = Net ISD ITC
The resulting figure may be positive or negative.
In simple words
GSTR-2B ISD data → net calculation → GSTR-3B Table 4(A)(4).
And this is different from normal domestic purchase ITC, which goes to 4(A)(5).
4. GSTR-3B Table 4(A)(5) – All Other ITC
It covers ITC on supplies received from registered persons, other than supplies liable to reverse charge.
The system calculates it on a net basis:
4(A)(5) = (a) − (b) − (c)
Where:
(a) = GSTR-2B Table 3, Part A, Section I
→ B2B invoices and debit notes
(b) = GSTR-2B Table 3, Part B, Section I
→ B2B credit notes + credit-note amendments
(c) = GSTR-2B Table 4, Part B, Section I
→ B2B credit notes + credit-note amendments relating to the relevant ITC
Example
Suppose GSTR-2B contains:
- B2B invoices/debit notes = ₹5,00,000
- B2B credit notes = ₹50,000
- Credit-note amendments/adjustments = ₹20,000
Then:
4(A)(5) = ₹5,00,000 − ₹50,000 − ₹20,000
4(A)(5) = ₹4,30,000
Therefore, ₹4,30,000 will be auto-populated in Table 4(A)(5).
What does “net basis” mean?
The portal considers invoices, debit notes and credit notes together and calculates the net ITC.
So, in simple terms:
B2B Invoices + Debit Notes − Credit Notes/adjustments = Net ITC in 4(A)(5)
The resulting amount can be positive or negative.
Most important point
For a normal business purchase from a registered supplier, where the supply is not under RCM, the corresponding eligible ITC is generally reflected in:
GSTR-3B → Table 4(A)(5)
Thus, the five main 4(A) categories can be remembered as:
4(A)(1) → Import of goods
4(A)(2) → Import of services
4(A)(3) → RCM supplies
4(A)(4) → ISD
4(A)(5) → Other normal eligible ITC from registered suppliers.
Question: A registered person has correctly discharged RCM liability on the import of services in Table 3.1(d) of FORM GSTR-3B but inadvertently clubbed the corresponding eligible Input Tax Credit (ITC) under Table 4(A)(3) instead of the designated Table 4(A)(2). Will this ITC be denied, and how should this reporting error be rectified?
Answer: This question with answer has been given in Practical FAQs on filing of Form GSTR-3B by The Institute of Chartered Accountants of India.
Mere misclassification of RCM ITC between Table 4(A)(2) and Table 4(A)(3) is a procedural lapse and will not lead to the denial of ITC, provided the tax has been duly paid under RCM and the credit is otherwise admissible under the law.
Furthermore, the GSTN system validates that the combined ITC claimed in Table 4(A)(2) and Table 4(A)(3) does not exceed the declared RCM liability. Since the total ITC claimed remains accurate despite the clubbing, it will not trigger a negative balance error. As FORM GSTR-3B cannot be revised once filed, the registered person may rectify this disclosure error by adopting either of the following methods:
- Making the necessary adjustments (segregation of the clubbed amounts) in FORM GSTR-3B of a subsequent tax period; or
- Correctly declaring the segregated and accurate figures while filing the Annual Return (FORM GSTR-9) for the relevant financial year.
Example- Suppose ABC Pvt. Ltd. receives consultancy services from a foreign service provider.
- Value of imported service: ₹10,00,000
- GST under RCM @ 18%: ₹1,80,000
- ABC Pvt. Ltd. pays the entire ₹1,80,000 RCM liability through GSTR-3B.
Correct reporting
The RCM liability should be reported in:
Table 3.1(d) – Inward supplies liable to reverse charge
| Particulars | Amount |
| Import of services – RCM liability | ₹1,80,000 |
Since this is import of services, the corresponding eligible ITC should correctly be reported in:
Table 4(A)(2) – Import of services
| Particulars | ITC |
| Import of services | ₹1,80,000 |
So, the correct position is:
3.1(d) RCM liability = ₹1,80,000
4(A)(2) ITC = ₹1,80,000
But suppose the taxpayer makes a mistake
While filing GSTR-3B, ABC Pvt. Ltd. reports:
Table 3.1(d): ₹1,80,000
But instead of reporting the ITC in 4(A)(2), it accidentally reports:
Table 4(A)(2): ₹0
Table 4(A)(3): ₹1,80,000
So the return looks like this:
| GSTR-3B Table | Correct | Actually reported |
| 3.1(d) – RCM liability | ₹1,80,000 | ₹1,80,000 |
| 4(A)(2) – Import of services ITC | ₹1,80,000 | ₹0 |
| 4(A)(3) – Other RCM ITC | ₹0 | ₹1,80,000 |
| Total ITC under 4(A)(2) + 4(A)(3) | ₹1,80,000 | ₹1,80,000 |
Will the ₹1,80,000 ITC be denied?
No, merely because it was reported in 4(A)(3) instead of 4(A)(2).
The important facts are:
- The ₹1,80,000 RCM tax was actually paid;
- The underlying import of service is genuine;
- The ITC satisfies the other conditions of the GST law;
- The total ITC claimed under 4(A)(2) + 4(A)(3) does not exceed the RCM liability.
Therefore, the error is essentially a misclassification of the ITC, rather than an incorrect claim of ITC.
What about the GSTN validation?
Here, the combined amount is:
4(A)(2) + 4(A)(3) = ₹0 + ₹1,80,000 = ₹1,80,000
And:
RCM liability in 3.1(d) = ₹1,80,000
Therefore: ITC claimed = RCM liability
There is no excess ITC claim merely because the amount was placed in the wrong sub-table.
How can the mistake be corrected?
Since the filed GSTR-3B cannot be revised, the taxpayer can make the appropriate segregation/adjustment in a subsequent GSTR-3B, as suggested in the ICAI Practical FAQs.
Ultimately, the taxpayer should ensure that the correct classification is reflected in the annual reconciliation/GSTR-9 for the relevant financial year.
One-line takeaway- If ₹1,80,000 RCM on import of services is correctly paid in 3.1(d) and the same ₹1,80,000 eligible ITC is mistakenly reported in 4(A)(3) instead of 4(A)(2), the ITC should not be denied merely because of this wrong classification.
Correct column: Import of services → 4(A)(2)
Wrong but potentially curable classification: → 4(A)(3)
Substantive requirement: RCM paid + ITC otherwise eligible.
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