GSTR-3B 是一份至关重要的文件，因为它向政府提供了商品及服务税产出和投入的摘要。在 GSTR-3B 的表 4 中，对纳税人提供的进项税抵免进行了分叉。
但是，政府指出，在各种情况下，纳税人在表4中做出了错误的披露，从而向政府提供了虚假信息。因此，政府在 2022 年 7 月 5 日第 14/2022-Central Tax 号通知中建议对 GSTR-3B 表 4 进行各种修改，并在 2022 年 7 月 6 日的第 170/02/2022-GST 号通告中澄清了各种与披露相关的问题。
因此，对 GSTR-3B 进行了各种修正，自 2022 年 9 月 1 日起生效，以下是 GSTR-3B 表 4 中的报告情景，自 2022 年 9 月 1 日起生效。
1。GSTR-3B 表 4 的更新格式
用红色标记的内容是新插入的列：
| Details |
IGST |
CGST |
SGST |
| (A) ITC Available (whether in full or part) |
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| (1) Import of goods |
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| (2) Import of services |
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| (3) Inward supplies liable to reverse charge (other than 1 & 2 above) |
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| (4) Inward supplies from ISD |
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| (5) All other ITC |
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| (B) ITC Reversed |
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| (1) ITC Reversed (1) As per rules 38, 42, and 43 of CGST Rules and Section 17(5) |
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| (2) Others |
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| (C) Net ITC Available (A) – (B) |
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| (D) Other Details |
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| 1) ITC reclaimed which was reversed under Table 4(B)(2) in the earlier tax period |
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| (2) Ineligible ITC under section 16(4) and ITC restricted due to PoS provisions‖ |
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注意：
- GSTIN已澄清，应在表4B（2）-“ITC反向其他” 中报告待回收或可能在未来任何日期收回的ITC。在回收时，可以通过表-4A（5）收回ITC，还应在表4D（1）中进行额外披露。
- 但是，不可回收的 ITC 应在表 4B (1) 中披露。
- 因此，一旦通过表4B（1）颠倒了ITC，就不得收回。
2。申报可回收的 ITC
| Case |
Table-4A |
Table-B |
Table-D |
| Case: 1. ITC on goods where the invoice is received during the period but goods are received in the following tax period: |
| a. Reporting in the month of receipt of goods |
Claimed- Table-4A(5)-” All Other ITC” |
Reversed-Table 4B(2)-” ITC Reversed-Other” |
– |
| b. Reporting in the month of goods received |
Reclaimed- Table-4A(5)-” All other ITC” |
– |
Additional Disclosure in Table-4D(1) |
| Case:2 ITC reversed on account of non-payment of GST within 180 days: |
| a. Reporting in the month of receipt of goods |
Claimed-Table-4A(5) |
– |
– |
| b. Reporting in a month when the period of 180 days expires |
– |
Reversal of such ITC shall be made in a month when 180 days expire in Table-4B(2) |
– |
| Reporting in the month of payment |
ITC Reclaimed- Table 4A(5) |
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Additional Disclosure- Table 4D(1) |
| Case: 3 Reversal of ITC on account of opting for Composition Scheme |
| a. In the month when suppliers opt for a composition scheme |
– |
Table-4B(2) |
Such ITC may be required to be reclaimed in the future. Therefore, the same is disclosed in 4B(2) |
| Case: 4 Reversal of ITC on cancellation of GST registration with respect to goods lying on date of cancellation |
| a. In the month of cancelation of GSTIN |
– |
Table-4B(2)-” ITC Reversed-Other” |
– |
3.申报不可回收的 ITC
| Case |
Table-4A |
Table-B |
Table-D |
Remarks |
| Case: 1. ITC Ineligible u/s 17(5) of CGST Act |
| a. Reporting in the month of receipt of goods or service |
Claimed- Table-4A(5)-” All Other ITC” |
Reversed-Table 4B(1)-” ITC Reversed-As per rules 38, 42, and 43 of CGST Rules and Section 17(5)” |
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Such ITC shall not be disclosed in Table D as done earlier |
| Case:2 ITC ineligible because of the place of supply provisions or time-barred ITC u/s 16(4) of CGST Act |
| a. Reporting in the month of receipt of goods or services |
– |
– |
Table-4D(2)-” Ineligible ITC under section 16(4) and ITC restricted due to PoS provisions” |
Please note such ITC shall neither be disclosed in Table 4A nor 4B. |
| Case:3 Reversal of ITC by banking companies u/s 17(4) of CGST Act |
| a. Reporting in the month of receipt of goods or services |
Table-4A(5) |
Table-4B(1)-” ITC Reversed-As per rules 38, 42, and 43 of CGST Rules and Section 17(5)” |
– |
– |
| Case:4 Reversal under Rule 42 and 43 of CGST Rules (Reversal due to use of Input/Input Services/Capital Goods partially for business purpose and partially for some other purpose) |
| a. Reporting in the month of receipt of goods or services |
Table-4A(5) |
Table-4B(1)-” ITC Reversed-As per rules 38, 42, and 43 of CGST Rules and Section 17(5)” |
– |
– |
注意事项：
- 如果由于任何原因需要在以下纳税期内收回根据第 42 条或 43 条或显示为不符合资格 u/s 17 (5) 的 ITC 进行的任何撤销，则修订后的 GSTR-3B 不提供任何选择。
- 纳税人可以在表4A（5）中申报ITC，但表4D中没有一行可以披露此类申报。
4。其他修正案
- 对于通过电子商务平台提供的物资，已插入单独的表3.1.1 (ii)。
- 与修订后的 GSTR-3B 相一致的 GSTR-2B 变更仍在进行中。因此，纳税人可能会发现 GSTR-3B 中预先填写的条目不正确。因此，纳税人应通过编辑预先填写的条目来反映 GSTR-3B 申报表所需的更改，以便正确地对 GSTR-3B 申报表进行自我评估。
- 修订后的 GSTR-2B 将在适当的时候在商品及服务税门户网站上发布。
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