Goods and Services Tax
Government of India, States and Union Territories

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4. Eligible ITC

Tables 4(A)(1), (3), (4), (5) and 4(B)(2) are auto-drafted based on the values in GSTR-2B.

The input tax credit values have been auto-populated on the basis of the GSTR-2B generated for you. However, the values entered by you is at variance with the auto-populated data in table 4A. Please note that upward variance with the auto-populated input tax credit values is in contravention to Rule 36(4) of the CGST Rules, 2017.

Details Integrated Tax (₹) Central Tax (₹) State/UT Tax (₹) CESS (₹)
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 38,42 & 43 of CGST Rules and section 17(5)
(2) Others
(C) Net ITC Available (A) - (B)
(D) Ineligible ITC
(1) ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period
(2) Ineligible ITC under section 16(4) & ITC restricted due to PoS rules
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