Table 4 (GSTR-3B) |
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S.No. | Details | IGST | CGST | SGST |
4. Eligible ITC |
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(A) ITC Available (whether in full or part) |
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1 | Import of Goods | 0 + 0 4 | 0 + 0 4 | 0 + 0 4 |
2 | Import of Services | 0 + 0 5 | 0 + 0 5 | 0 + 0 5 |
3 | Inward Supplies liable to Reverse Charge (other than 1 & 2 above) | 0 + 0 6 | 0 + 0 6 | 0 + 0 6 |
4 | Inward Supplies from ISD | 0 | 0 | 0 |
5 | All other ITC | 0 + 0 7 | 0 + 0 7 | 0 + 0 7 |
(B) ITC Reversed |
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1 | As per rules 38,42 & 43 of CGST Rules and section 17(5) | 0 1 | 0 1 | 0 1 |
2 | Others | 0 2 | 0 2 | 0 2 |
(C) Net ITC Available (A - B)(to be credited to Electronic Credit Ledger) |
0 | 0 | 0 | |
(D) Ineligible ITC (For reporting only) |
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1 | ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period | 0 7 | 0 7 | 0 7 |
2 | Ineligible ITC under section 16(4) & ITC restricted due to PoS rules | 0 3 | 0 3 | 0 3 |
Notes:
Permanent Reversal [Table 4(B)(1)]:
⇨ Rule 38 - Reversal of credit by a banking company or a financial institution,
⇨ Rule 42 - Reversal of credit on input or input services, if the same is used in supply of exempted goods or services or used for non-business purposes,
⇨ Rule 43 - Reversal of credit on capital goods, if the same is used in supply of exempted goods or services or used for non-business purposes, or
⇨ Ineligible credit u/s 17(5) of the CGST Act - ITC on motor vehicles, vessels, aircraft, food & beverages, club membership, health & fitness center,
leave travel benefits etc.
Temporary Reversal [Table 4(B)(2)]:
⇨ Rule 37 - Reversal of credit due to non-payment of consideration to supplier within 180 days,
⇨ Section 16(2)(b) - Reversal of credit on account of non-receipt of goods or services in the same tax period in which the invoice has been received,
⇨ Section 16(2)(c) - Reversal of credit on account of non-payment of tax by the supplier.
⇨ Any Other Reversal - This column may also be used for any other reversal of ITC claimed by mistake in Past.
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Jan 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).