Value auto-population in GSTR3B in section 4A(5) - all other ITC

Value auto-population in GSTR3B in section 4A(5) - all other ITC


As per circular 140, the auto-population of GSTR3B - Section 4A(5) - All other ITC can be verified using below calculation :


Step 1

1.on Reconciliation screen, Select the Location, PR Return Period(Full PR range) & 2B Return Period(Full 2B range) & ITC claim month as month for which return period it need to be computed and download the excel.

Compute the data in excel as per below

(A)

Filter : 

Suggested Reconciliation : Match, Match by Tolerance,Mistatch,Near Match, PR only

PR Reverse Charge : N

PRITCeligibility : IP,CP,IS

PRTaxpayertype : Except ISD


Compute the ITC for IGST,CGST and SGST.(applicable for PR records)

A screenshot of a computerDescription automatically generated

(B)

Filter : 

Suggested Reconciliation : Match, Match by Tolerance,Mistatch,Near Match, PR only

PR Reverse Charge : N

PRITCeligibility : No

PRTaxpayertype : Except ISD

Compute the Tax for IGST,CGST and SGST. (applicable for PR records)

(C)

Filter : 

Suggested Reconciliation : GSTonly

CPReverse Charge : N

CPTaxpayertype : Except ISD

Compute the Tax amount for IGST, CGST and SGST(Applicable for GST records)


Now Perform the Sum of A,B & C for step1.

Step 2

1.on Reconciliation screen, Location & 2B Return Period = Selected Return period and download the excel.


Compute the data in excel as per below

Filter : Suggested Reconciliation : GSTonly

CPReverse Charge : N

CPTaxpayertype : Except ISD

CPITCclaimmonth = Null


Compute the Tax amount for IGST, CGST and SGST(Applicable for GST records)

A screenshot of a computerDescription automatically generated



Step 3

1.on Reconciliation screen, Location & PR Return Period = Selected Return period and download the excel.


Compute the data in excel as per below

(A)

Filter : 

Suggested Reconciliation : Match, Match by Tolerance,Mistatch,Near Match

PR Reverse Charge : N

PRITCeligibility : IP,CP,IS

PRTaxpayertype : Except ISD

PRITCclaimMonth : Null


Compute the ITC for IGST,CGST and SGST.(applicable for PR records)

(B)

Filter : 

Suggested Reconciliation : Match, Match by Tolerance,Mistatch,Near Match

PR Reverse Charge : N

PRITCeligibility : No

PRTaxpayertype : Except ISD

PRITCclaimMonth : Null

Compute the Tax for IGST,CGST and SGST.(applicable for PR records)



Perform the Sum of values of A & B for Step3.


Step 4

Go to the Purchase screen and select the return period for which 3B is getting filed and reverse charge : N and download all the B2C records with reverse charge : N.



A

If PR record is having ITCeligibility as : IP,CP,IS then perform the sum of ITC amount for IGST,CGST & SGST.

B

If PR record is having ITCeligibility as : no or Null then perform the sum of Tax amount for IGST,CGST & SGST.


  1. Perform the sum of values for A + B of step4.


Final Step

Sum all the amount derived for Step 1,2,3,4. - This amount should be populated in the section 4A(5).

 

IGST

CGST

SGST

Step-1

24800

0

0

Step-2

183149.63

40371.54

40371.54

Step-3

631097.57

141879.49

141879.49

Step-4

234774.86

0

0

Total

1073822.06

182251.03

182251.03




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