Published 12 October 2026
Table 4 of GSTR-3B arrives mostly filled in. Credit from GSTR-2B is already in it, and a filer who accepts the screen as it stands will often get it wrong. The auto-populated figure includes credit that is blocked, credit for goods not yet received, and credit that has to be apportioned. Reversals have to be split between two rows that mean different things. A reclaim is entered twice. Reverse charge credit is checked against a running statement the portal keeps. Since 2023 and 2024 the portal has been tracking every reversal and every reverse charge entry in two statements, and their balances now govern what the return will accept.
This guide covers the rows of table 4 as the form now stands, the Electronic Credit Reversal and Re-claimed Statement, and the RCM Liability/ITC Statement. Filing GSTR-3B as a whole is covered in Filing GSTR-3B and Paying the Tax, and the ledgers that the net credit reaches in The Three Electronic Ledgers.
The form as it now stands
Table 4 was recast by Notification No. 14/2022-Central Tax of 5 July 2022, amending FORM GSTR-3B in the CGST Rules. CBIC’s Circular No. 170/02/2022-GST of the next day explains how each row is to be used. GSTN’s advisory of 2 September 2022 states that the new format has been on the portal since 1 September 2022, for returns from the August 2022 period. The copy of FORM GSTR-3B on CBIC’s site does not show the 2022 changes. The portal and the notification do.
The rows, in the words of the form:
| Row | Heading | Filled by |
|---|---|---|
| 4(A) | ITC Available (whether in full or part) | |
| 4(A)(1) | Import of goods | GSTR-2B (bills of entry, including from SEZ) |
| 4(A)(2) | Import of services | The taxpayer |
| 4(A)(3) | Inward supplies liable to reverse charge (other than 1 & 2 above) | GSTR-2B for supplies from registered persons; the taxpayer adds purchases from unregistered persons |
| 4(A)(4) | Inward supplies from ISD | GSTR-2B |
| 4(A)(5) | All other ITC | GSTR-2B; the taxpayer adds reclaims |
| 4(B) | ITC Reversed | |
| 4(B)(1) | As per rules 38, 42 and 43 of CGST Rules and sub-section (5) of section 17 | The taxpayer |
| 4(B)(2) | Others | The taxpayer; the rule 37A amount is shown in GSTR-2B |
| 4© | Net ITC Available (A) – (B) | Computed |
| 4(D) | Other Details | |
| 4(D)(1) | ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period | The taxpayer |
| 4(D)(2) | Ineligible ITC under section 16(4) and ITC restricted due to PoS provisions | GSTR-2B (“ITC Not Available”) |
The GSTR-3B user manual notes that from the January 2023 period, 4(A)(1), (3), (4) and (5) and 4(D)(2) are auto-populated from GSTR-2B, and remain editable. A negative figure in GSTR-2B, for example where credit notes exceed invoices, produces a negative figure in the matching row.
What each row is for
4(A): everything, eligible or not. Circular No. 170/02/2022-GST says that “total ITC (eligible as well as ineligible)” is auto-populated in 4(A) from GSTR-2B. The two exceptions are credit barred by section 16(4) and credit restricted by place of supply, which go to 4(D)(2) instead. The circular states the consequence: credit that is ineligible “is now part of calculation of eligible/available ITC”, and the taxpayer must take it out in 4(B).
4(A)(2) and 4(A)(3): reverse charge. Tax on imports of services and other reverse charge supplies is paid in cash in table 3.1(d), and the credit is taken here. Credit on a self-invoice for a purchase from an unregistered person is available under rule 36(1)(b) only “subject to the payment of tax”. These rows are checked against the RCM Liability/ITC Statement, below.
4(A)(5): other credit, and reclaims. Apart from supplier invoices, this row carries any credit reclaimed after an earlier reversal in 4(B)(2).
4(B)(1): permanent reversals. Circular No. 170/02/2022-GST describes these as reversals “absolute in nature and are not reclaimable”. They are reversals by banks and financial institutions under rule 38; the exempt and non-business shares under rules 42 and 43; and credit blocked under section 17(5). Paragraph 4.4 of the circular states that ineligible credit “is required to be made under Table 4(B) and not under Table 4(D)”. The rule 42 and 43 calculations are in Common Credit, Step by Step.
4(B)(2): temporary reversals. These are reversals “not permanent in nature” that “can be reclaimed in future subject to fulfilment of specific conditions”. The circular names three:
- non-payment to the supplier within 180 days, under rule 37 (Rule 37);
- goods or services not received, section 16(2)(b);
- tax not paid by the supplier, section 16(2)©. The rule 37A reversal belongs here (Rule 37A). GSTN’s advisory of 14 November 2023 directs that it be made “in Table 4(B)(2)”.
The circular adds that 4(B)(2) “may also be used … for reversal of any ITC availed in Table 4(A) in previous tax periods because of some inadvertent mistake”.
4©: what reaches the ledger. Net credit is 4(A) less 4(B)(1) and 4(B)(2), and it “gets credited into the electronic credit ledger”. Anything not reversed in 4(B) becomes usable credit.
4(D)(1): a memorandum of reclaims. A reclaim is entered in 4(A)(5), where it adds to the credit, and repeated in 4(D)(1), which adds nothing but records it. The portal uses 4(D)(1) to track the reclaim against the earlier reversal.
4(D)(2): a memorandum of credit not available. It shows credit that GSTR-2B marks as not available, for section 16(4) or place of supply. The circular’s illustration enters there credit “which has not been auto-populated in Table 4(A)”. The figure does not reduce 4©, because it was never in 4(A).
A worked example, from the circular. A manufacturer’s GSTR-2B gives Rs 7,00,000 across 4(A)(1), (3), (4) and (5), and it enters Rs 50,000 of import of services credit in 4(A)(2), for a total of Rs 7,50,000 in 4(A). Of the GSTR-2B credit, Rs 50,000 of integrated tax is blocked under section 17(5). Rules 42 and 43 require reversal of Rs 1,79,500. Rs 10,000 relates to goods not yet received, and Rs 1,000 to a supplier unpaid after 180 days. The blocked Rs 50,000 and the rule 42 and 43 amount go to 4(B)(1). The Rs 10,000 and the Rs 1,000 go to 4(B)(2). Credit of Rs 20,000 barred by section 16(4), which was never auto-populated, is shown in 4(D)(2).
One case the guidance does not address. Rule 42(2) allows an excess reversal found at the annual true-up to be claimed back. Neither Circular No. 170/02/2022-GST nor GSTN’s advisories say whether that is a reclaim of a 4(B)(1) reversal or a fresh entry. The reclaim statement tracks only reversals made in 4(B)(2).
The Electronic Credit Reversal and Re-claimed Statement
Because a reclaim depends on an earlier reversal, GSTN built a running statement to match them. Its advisory of 31 August 2023 introduced it from the August 2023 return period for monthly filers, and from the July to September 2023 quarter for quarterly filers. The statement records each reversal in 4(B)(2) and each reclaim in 4(D)(1), period by period. It is at Services > Ledger > Electronic Credit Reversal and Re-claimed Statement.
Opening balance. Reversals made before the statement began were not in it. Taxpayers were allowed to declare, as an opening balance, credit “that has been reversed earlier and has not yet been reclaimed”. Monthly filers counted reversals up to the July 2023 period, and quarterly filers up to April to June 2023. The windows were:
| Advisory | Declaring the opening balance | Amending it |
|---|---|---|
| 31 August 2023 | Until 30 November 2023 | Until 31 December 2023 |
| 29 December 2023 | Extended to 31 January 2024 | Until 29 February 2024 |
| 17 September 2024, “one final opportunity” | 15 September to 31 October 2024 | Until 30 November 2024 |
Each advisory allowed three amendments after the declaration. No later window has been announced. GSTN’s advisory of 29 December 2025 says that “multiple opportunities” have been given.
The check. From the start, a reclaim in 4(D)(1) above the statement’s balance plus the current period’s 4(B)(2) reversal produces a warning. The GSTR-3B user manual still describes it as a warning: the fields are “highlighted in red”, but the return can be saved and filed. GSTN’s advisory of 29 December 2025 announced that “shortly” the check would become a block. The reclaim in 4(D)(1) “shall be lesser than or equal to” the closing balance plus the current 4(B)(2) reversal. A taxpayer whose statement already shows a negative balance will not be able to file GSTR-3B until it reverses the excess in 4(B)(2). Where it has no credit that period, the reversal “will be added to the liability”. The advisory gives an example: a closing balance of –Rs 10,000 requires a reversal of Rs 10,000 in 4(B)(2). No later advisory confirming that the block has started was found on the portal up to 9 October 2026.
The RCM Liability/ITC Statement
GSTN introduced a second statement for reverse charge in its advisory of 23 August 2024. It captures the reverse charge liability paid in table 3.1(d) and the credit claimed in 4(A)(2) and 4(A)(3), from the August 2024 period for monthly filers and the July to September 2024 quarter for quarterly filers. It is at Services > Ledger > RCM Liability/ITC Statement.
Opening balance. The advisory provided for an opening balance reconciled up to the July 2024 period (monthly) or April to June 2024 (quarterly), declared by 31 October 2024 and amendable three times until 30 November 2024. Its sign depends on which way the past was out of step:
- where reverse charge tax was paid in 3.1(d) but its credit not taken, a positive balance equal to the excess paid;
- where credit was taken in 4(A)(2) or 4(A)(3) without the matching liability being paid, a negative balance equal to the excess credit.
Reverse charge credit reversed earlier in 4(B)(2) is not part of this statement. The advisory says it is reclaimed in 4(A)(5), “not … through Table 4(A)2 and 4(A)3”, and it is not reported as an RCM opening balance.
The check. Credit in 4(A)(2) and 4(A)(3) above the statement’s closing balance plus the liability paid in 3.1(d) produces a warning. The December 2025 advisory announced that this too would become a block. A negative closing balance will have to be cleared, either by paying the additional reverse charge tax in 3.1(d) or by reducing the credit claimed in 4(A)(2) or 4(A)(3). One restriction is already in force. The GSTR-3B user manual states that where entries in the RCM statement “are not being posted for previous return period”, the next GSTR-3B cannot be filed.
The legal footing of the two statements
Neither statement is in the CGST Rules. They rest on the form of table 4, Circular No. 170/02/2022-GST and GSTN’s design. The GST Council, at its 57th meeting on 8 October 2026, recommended inserting a rule 86C for the “Electronic Credit Reversal and Reclaim Statement” and a rule 86D for an “Electronic Statement of tax paid on Reverse charge basis and input tax credit claimed”. It also recommended a sub-rule (1B) in rule 61 for correcting credit in returns, and a circular on reporting credit in GSTR-3B in the context of IMS and both statements. It proposed that these apply from the return for April 2027. None has been notified.
What to have ready
| Item | Where it comes from |
|---|---|
| Final GSTR-2B for the period, recomputed after IMS actions | Portal |
| Blocked credit under section 17(5) within the GSTR-2B figure | Books |
| Rule 42 and 43 working for the month | Books |
| Temporary reversals: goods not received, suppliers unpaid at 180 days, rule 37A amounts | Books; GSTR-2B table 5 in September |
| Reclaims due: earlier 4(B)(2) reversals now cured, with the period of each reversal | Books; the reclaim statement |
| Reverse charge tax for the period, including imports of services and self-invoices | Books |
| Closing balances of both statements | Portal, Services > Ledger |
Portal steps
The GSTR-3B user manual describes the table 4 tile. The taxpayer opens the “Eligible ITC” tile, checks the auto-populated rows against GSTR-2B, and enters 4(A)(2), the reversals in 4(B)(1) and 4(B)(2), and any reclaim in 4(A)(5) and 4(D)(1). The figures are confirmed with CONFIRM. The return is then completed and filed with DSC or EVC under rule 26, as described in the GSTR-3B guide. Before filing, the closing balances of both statements are checked under Services > Ledger.
Time limits
- The return. By the 20th of the following month, or the 22nd or 24th for quarterly filers (rule 61).
- Rule 37 reversals. In the GSTR-3B for the period immediately after the 180 days.
- Rule 37A reversals. By the GSTR-3B filed on or before 30 November after the year.
- Rule 42 annual true-up. By the due date of the September return after the year.
- Reclaims. Rule 37(4) provides that the section 16(4) limit “shall not apply to a claim for re-availing of any credit … that had been reversed earlier”.
- Corrections. Under section 39(9), by 30 November after the year or the annual return, if earlier.
Consequences
Credit left in 4© that should have been reversed is credit wrongly availed. Once the ledger balance falls below it, it is utilised, and interest runs under section 50(3) and rule 88B(3) from the date of utilisation. Credit above GSTR-2B draws a DRC-01C under rule 88D (Answering a DRC-01C). Credit reported in 4(D) instead of being reversed in 4(B) leaves it in the ledger, which is the error Circular No. 170/02/2022-GST was issued to stop. Larger differences surface in scrutiny (Answering a Scrutiny Notice on Credit) and in the annual return.
What can still be put right
- A reversal missed. It is made in 4(B) of a later GSTR-3B, with interest under section 50(3) if the credit was utilised, or paid through DRC-03.
- A reversal made in the wrong row. A temporary reversal entered in 4(B)(1) is not in the reclaim statement, so a later reclaim produces a warning or, once the block applies, cannot be made. The opening-balance windows have closed, and no other portal route for correcting the statement has been announced.
- Reverse charge credit not taken. It can be taken in a later return within section 16(4). For self-invoices on purchases from unregistered persons, Circular No. 211/05/2024-GST takes the year of the self-invoice as the relevant year.
The general routes are in Correcting Mistakes in Returns and Late Returns.
The procedure in order
- Recompute GSTR-2B after final IMS actions, and open the table 4 tile.
- Check 4(A)(1), (3), (4) and (5) against GSTR-2B, and enter imports of services in 4(A)(2) and reverse charge purchases from unregistered persons in 4(A)(3).
- Reverse blocked credit, and the rule 38, 42 and 43 amounts, in 4(B)(1).
- Reverse goods not received, unpaid suppliers under rule 37, rule 37A amounts and earlier errors in 4(B)(2).
- Enter each reclaim in 4(A)(5) and again in 4(D)(1), within the reclaim statement’s balance plus the current 4(B)(2).
- Keep reverse charge credit within the RCM statement’s balance plus the current 3.1(d) liability.
- Check 4(D)(2) against GSTR-2B’s “ITC Not Available”.
- Check both statements’ closing balances, then file.
The next guide covers the time limits for taking credit: section 16(4), the reliefs in sections 16(5) and 16(6), debit notes, and what was done for demands raised under section 16(4).