How to Claim ITC in GSTR-3B Table 4 (4A, 4B, 4C, 4D Guide 2026)
How to Claim ITC in GSTR-3B Table 4 (4A, 4B, 4C, 4D Guide 2026)
Complete guide on claiming ITC in GSTR-3B Table 4. Understand hard-locked Table 4A(5), Section 17(5) Table 4B(1) reversals, and 4D(1) reclaims.
Who is this for: GST & Tax Compliance
Quick Summary: How Do I Correctly Report ITC in GSTR-3B Table 4?
In GSTR-3B Table 4: Table 4A(5) captures all eligible ITC auto-populated from GSTR-2B/IMS. Permanent blocked credits (Section 17(5)) are reversed in Table 4B(1). Temporary reversals (Rule 37 180-day non-payment) go to Table 4B(2). Net ITC credited to ledger is Table 4C = 4A - 4B. Reclaimed credits are disclosed in Table 4D(1).
- Table 4A(5): Hard-locked to GSTR-2B & IMS accepted invoice tax totals.
- Table 4B(1): Mandatory disclosure for permanent Section 17(5) blocked credits.
- Table 4B(2): Temporary reversals (180-day vendor payment rule & Rule 37A).
- Table 4D(1): Reclaimed ITC tracked against portal ECRS ledger balance.
1. Structural Breakdown of GSTR-3B Table 4
The table below summarizes the 4 sub-sections of GSTR-3B Table 4 under current 2026 GST rules:
| GSTR-3B Table # | Table Title & Description | Portal Behavior & Compliance Rule |
|---|---|---|
| Table 4A(5) | All Other ITC (Eligible Inward Supplies) | Hard-locked to GSTR-2B & IMS accepted bills |
| Table 4B(1) | Permanent Reversals (Sec 17(5) / Rules 38, 42, 43) | Deducts blocked credits permanently from Net ITC |
| Table 4B(2) | Temporary Reversals (Rule 37 180-day / Rule 37A) | Deducts temporary reversals (reclaimable later) |
| Table 4C | Net ITC Available [Table 4A - Table 4B] | Calculated amount credited to Electronic Credit Ledger |
| Table 4D(1) | ITC Reclaimed (From earlier 4B(2) reversals) | Validated against Electronic Credit Reversal Statement (ECRS) |
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