<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#1e314f">All regular taxpayers must report the amount of input tax credit(ITC) in their monthly GST returns of Form GSTR-3B. The table 4 requires the summary figure of eligible ITC, Ineligible ITC and ITC reversed during the tax period. The format of the Table 4 is given below:</span></span></span></p>

<p style="text-align:justify">&nbsp;</p>

<table align="center" border="1" cellpadding="1" cellspacing="1" dir="ltr" style="width:900px">
	<caption>
	<div style="text-align:center"><span style="font-size:28px">Table 4: Eligible ITC</span></div>
	</caption>
	<thead>
		<tr>
			<th scope="col" style="text-align:center">
			<div><span style="font-size:28px">Details</span></div>
			</th>
			<th scope="col" style="text-align:center">
			<div><span style="font-size:28px">Integrated Tax</span></div>
			</th>
			<th scope="col" style="text-align:center">
			<div><span style="font-size:28px">Central Tax</span></div>
			</th>
			<th scope="col" style="text-align:center">
			<div><span style="font-size:28px">state/UT Tax</span></div>
			</th>
			<th scope="col" style="text-align:center">
			<div><span style="font-size:28px">Cess</span></div>
			</th>
		</tr>
	</thead>
	<tbody>
		<tr>
			<td style="text-align:center">
			<div><span style="font-size:28px">1</span></div>
			</td>
			<td style="text-align:center">
			<div><span style="font-size:28px">2</span></div>
			</td>
			<td style="text-align:center">
			<div><span style="font-size:28px">3</span></div>
			</td>
			<td style="text-align:center">
			<div><span style="font-size:28px">4</span></div>
			</td>
			<td style="text-align:center">
			<div><span style="font-size:28px">5</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">(A) ITC Available (whether in full or part)</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) Import of goods</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) Import of services</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3) Inward supplies liable to reverse charge (other than 1&nbsp; &amp; 2 above)</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (4) Inward supplies from ISD</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (5) All other ITC</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">(B) ITC reversed&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) As per rules 42 &amp; 43 of CGST Rules</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) Others</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (C) Net ITC available (A) - (B)</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">(D) Ineligible ITC</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) As per section 17(5)</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
		<tr>
			<td>
			<div><span style="font-size:28px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) Others</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
			<td>
			<div><span style="font-size:28px">&nbsp;</span></div>
			</td>
		</tr>
	</tbody>
</table>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#1e314f">A taxpayer can claim ITC on a provisional basis in the GSTR-3B to an extent of 10% of the eligible ITC reported by suppliers in the auto-generated GSTR-2A return. Hence, a taxpayer should cross-check the GSTR-2A figure before proceeding to file GSTR-3B. This means that the amount of ITC reported in the GSTR-3B will be the total of the actual ITC in GSTR-2A and the provisional ITC being 10% of the actual eligible ITC in the GSTR-2A. Hence, matching of the purchase register or expense ledger with the GSTR-2A becomes crucial.</span></span></span></p>