[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 82 /2020 – Central Tax
New Delhi, the 10
th
November, 2020
G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on recommendations of the
Council, hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely: -
1. Short title and commencement. - (1) These rules may be called the Central Goods and
Services Tax (Thirteenth Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to
as the said rules), for rule 59, the following rule shall be substituted with effect from the 1
st
day
of January, 2021 namely: -
“59. Form and manner of furnishing details of outward supplies.- (1) Every registered
person, other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services
or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the
quarter, as the case may be, electronically through the common portal, either directly or
through a Facilitation Centre as may be notified by the Commissioner.
(2) The registered persons required to furnish return for every quarter under proviso to sub-
section (1) of section 39 may furnish the details of such outward supplies of goods or services
or both to a registered person, as he may consider necessary, for the first and second months
of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using
invoice furnishing facility (hereafter in this notification referred to as the “IFF”)
electronically on the common portal, duly authenticated in the manner prescribed under rule
26, from the 1
st
day of the month succeeding such month till the 13
th
day of the said month.
(3) The details of outward supplies furnished using the IFF, for the first and second months of
a quarter, shall not be furnished in FORM GSTR-1 for the said quarter.
(4)The details of outward supplies of goods or services or both furnished in FORM GSTR-1
shall include the–
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh
rupees made to the unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh
rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued
previously.
(5) The details of outward supplies of goods or services or both furnished using the IFF
shall include the –
(a) invoice wise details of inter-State and intra-State supplies made to the registered
persons;
(b) debit and credit notes, if any, issued during the month for such invoices issued
previously.”.
3. In the said rules, for rule 60, the following rule shall be substituted with effect from the 1
st
day of January, 2021, namely: -
“60. Form and manner of ascertaining details of inward supplies.- (1)The details of
outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made
available electronically to the concerned registered persons (recipients) in Part A of FORM
GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the
case may be.
(2)The details of invoices furnished by an non-resident taxable person in his return in FORM
GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM
GSTR 2A electronically through the common portal.
(3)The details of invoices furnished by an Input Service Distributor in his return in FORM
GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM
GSTR 2A electronically through the common portal.
(4)The details of tax deducted at source furnished by the deductor under sub-section (3) of
section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM
GSTR-2A electronically through the common portal
(5)The details of tax collected at source furnished by an e-commerce operator under section 52
in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM
GSTR 2A electronically through the common portal.
(6) The details of the integrated tax paid on the import of goods or goods brought in domestic
Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill
of entry shall be made available in Part D of FORM GSTR-2A electronically through the
common portal.
(7) An auto-drafted statement containing the details of input tax credit shall be made available
to the registered person in FORM GSTR-2B, for every month, electronically through the
common portal, and shall consist of -
(i) the details of outward supplies furnished by his supplier, other than a supplier
required to furnish return for every quarter under proviso to sub-section (1) of section
39, in FORM GSTR-1, between the day immediately after the due date of furnishing
of FORM GSTR-1 for the previous month to the due date of furnishing of FORM
GSTR-1 for the month;
(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-
5 and details of invoices furnished by an Input Service Distributor in his return in
FORM GSTR-6 and details of outward supplies furnished by his supplier, required to
furnish return for every quarter under proviso to sub-section (1) of section 39, in
FORM GSTR-1 or using the IFF, as the case may be,-
(a)for the first month of the quarter, between the day immediately after the due
date of furnishing of FORM GSTR-1 for the preceding quarter to the due date
of furnishing details using the IFF for the first month of the quarter;
(b) for the second month of the quarter, between the day immediately after the
due date of furnishing details using the IFF for the first month of the quarter to
the due date of furnishing details using the IFF for the second month of the
quarter;
(c) for the third month of the quarter, between the day immediately after the due
date of furnishing of details using the IFF for the second month of the quarter to
the due date of furnishing of FORM GSTR-1 for the quarter;
(iii) the details of the integrated tax paid on the import of goods or goods brought in the
domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone
developer on a bill of entry in the month.
(8) The Statement in FORM GSTR-2B for every month shall be made available to the
registered person,-
(i) for the first and second month of a quarter, a day after the due date of furnishing of details
of outward supplies for the said month, in the IFF by a registered person required to furnish
return for every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-1
by a registered person, other than those required to furnish return for every quarter under
proviso to sub-section (1) of section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward
supplies for the said month, in FORM GSTR-1 by a registered person required to furnish
return for every quarter under proviso to sub-section (1) of section 39.”
4. In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall be inserted,
namely: -
“(6) Every registered person other than a person referred to in section 14 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-
resident taxable person or a person paying tax under section 10 or section 51 or, as the case
may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the
common portal either directly or through a Facilitation Centre notified by the Commissioner,
on or before the twentieth day of the month succeeding such tax period:
Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the
previous financial year, whose principal place of business is in the States of Chhattisgarh,
Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana,
Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli,
Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B
of the said rules for the months of October, 2020 to March, 2021 shall be furnished
electronically through the common portal, on or before the twenty-second day of the month
succeeding such month:
Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in
the previous financial year, whose principal place of business is in the States of Himachal
Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal
Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand
or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the
return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021
shall be furnished electronically through the common portal, on or before the twenty-fourth day
of the month succeeding such month.”
5. In the said rules, for rule 61, the following rule shall be substituted with effect from the 1
st
day of January, 2021, namely: -
“61. Form and manner of furnishing of return.-(1) Every registered person other than a
person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax
under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in
FORM GSTR-3B, electronically through the common portal either directly or through a
Facilitation Centre notified by the Commissioner, as specified under –
(i) sub-section (1) of section 39, for each month, or part thereof, on or before the twentieth day
of the month succeeding such month:
(ii) proviso to sub-section (1) of section 39,for each quarter, or part thereof, for the class of
registered persons mentioned in column (2) of the Table given below, on or before the date
mentioned in the corresponding entry in column (3) of the said Table, namely:–
Table
S. No. Class of registered persons Due Date
(1) (2) (3)
1. Registered persons whose principal place of business is in the
States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra,
Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra
Pradesh, the Union territories of Daman and Diu and Dadra and
Nagar Haveli, Puducherry, Andaman and Nicobar Islands or
Lakshadweep.
twenty-second day
of the month
succeeding such
quarter.
2. Registered persons whose principal place of business is in the
States of Himachal Pradesh, Punjab, Uttarakhand, Haryana,
Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,
Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam,
West Bengal, Jharkhand or Odisha, the Union territories of
Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
twenty-fourth day of
the month
succeeding such
quarter.
(2)Every registered person required to furnish return, under sub-rule (1) shall, subject to the
provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other
amount payable under the Act or the provisions of this Chapter by debiting the electronic cash
ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B.
(3)Every registered person required to furnish return, every quarter, under clause (ii) of sub-
rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first
two months of the quarter, by depositing the said amount in FORM GST PMT -06, by the
twenty fifth day of the month succeeding such month:
Provided that the Commissioner may, on the recommendations of the Council, by
notification, extend the due date for depositing the said amount in FORM GST PMT-06, for
such class of taxable persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State
tax or Union territory tax shall be deemed to be notified by the Commissioner:
Provided also that while making a deposit in FORM GST PMT-06, such a registered
person may –
(a) for the first month of the quarter, take into account the balance in the
electronic cash ledger.
(b) for the second month of the quarter, take into account the balance in the
electronic cash ledger excluding the tax due for the first month.
(4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited
while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of
such amount lying in balance in the electronic cash ledger, if any, out of the amount so
deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has
been filed.”.
6. In the said rules, after rule 61, the following rule shall be inserted, namely: -
“61A. Manner of opting for furnishing quarterly return.- (1) Every registered person
intending to furnish return on a quarterly basis under proviso to sub-section (1) of section 39,
shall in accordance with the conditions and restrictions notified in this regard, indicate his
preference for furnishing of return on a quarterly basis, electronically, on the common portal,
from the 1
st
day of the second month of the preceding quarter till the last day of the first month
of the quarter for which the option is being exercised:
Provided that where such option has been exercised once, the said registered person
shall continue to furnish the return on a quarterly basis for future tax periods, unless the said
registered person,–
(a) becomes ineligible for furnishing the return on a quarterly basis as per the
conditions and restrictions notified in this regard; or
(b) opts for furnishing of return on a monthly basis, electronically, on the common
portal:
Provided further that a registered person shall not be eligible to opt for furnishing
quarterly return in case the last return due on the date of exercising such option has not been
furnished.
(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current
financial year, shall opt for furnishing of return on a monthly basis, electronically, on the
common portal, from the first month of the quarter, succeeding the quarter during which his
aggregate turnover exceeds 5 crore rupees.
7. In the said rules, in rule 62,
(i) in sub-rule (1), the words, figures, letters and brackets “or paying tax by availing the
benefit of notification of the Government of India, Ministry of Finance, Department of
Revenue No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.189 (E), dated the 7th March, 2019” shall be omitted;
(ii) in sub-rule (4), the words, figures, letters and brackets “or by availing the benefit of
notification of the Government of India, Ministry of Finance, Department of Revenue
No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E),
dated the 7th March, 2019” shall be omitted;
(iii) in the explanation to sub-rule (4), the words, figures, letters and brackets “or opting for paying tax by availing the benefit of notification of the
Government of India, Ministry of Finance, Department of Revenue No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019.” shall be omitted;
(iv) sub-rule (6) shall be omitted.
7. In FORM GSTR-1, in the Instructions, after serial number 17, the following instruction shall be inserted, namely:-
“18. It will be mandatory to specify the number of digits of HSN code for goods or services that a class of registered persons shall be required to
mention as may be specified in the notification issued from time to time under proviso to rule 46 of the said rules.
8. After FORM-2A, the following FORM shall be inserted, namely: –
“FORM-2B
[See rule 60(7)]
Auto-drafted ITC Statement
(From FORM GSTR-1, GSTR-5, GSTR-6 and Import data received from ICEGATE)
Year YYYY-YY
Month
1. GSTIN
2(a). Legal name of the registered person
2(b). Trade name, if any
2(c). Date of generation DD/MM/YYYY HH:MM
3. ITC Available Summary
(Amount in ₹ in all sections)
S.no. Heading
GSTR-
3B table
Integrated
Tax (₹)
Central
Tax (₹)
State/UT
tax (₹)
Cess (₹) Advisory
Credit which may be availed under FORM GSTR-3B
Part A ITC Available - Credit may be claimed in relevant headings in GSTR-3B
I
All other ITC - Supplies from registered
persons other than reverse charge
4(A)(5)
If this is positive, credit may be availed under
Table 4(A)(5) of FORM GSTR-3B.
If this is negative, credit shall be reversed
under Table 4(B)(2) of FORM GSTR-3B.
Details
B2B - Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
II Inward Supplies from ISD 4(A)(4)
If this is positive, credit may be availed under
Table 4(A)(4) of FORM GSTR-3B.
If this is negative, credit shall be reversed
under Table 4(B)(2) of FORM GSTR-3B.
Details
ISD - Invoices
ISD - Invoices (Amendment)
III Inward Supplies liable for reverse charge
3.1(d)
4(A)(3)
These supplies shall be declared in Table
3.1(d) of FORM GSTR-3B for payment of tax.
Credit may be availed under Table 4(A)(3) of
FORM GSTR-3B on payment of tax.
Details
B2B - Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
IV Import of Goods 4(A)(1)
If this is positive, credit may be availed under
Table 4(A)(1) of FORM GSTR-3B.
If this is negative, credit shall be reversed
under Table 4(B)(2) of FORM GSTR-3B.
Details
IMPG - Import of goods from overseas
IMPG (Amendment)
IMGSEZ - Import of goods from SEZ
IMGSEZ (Amendment)
Part B ITC Reversal - Credit shall be reversed in relevant headings in GSTR-3B
I Others 4(B)(2)
If this is positive, Credit shall be reversed
under Table 4(B)(2) of FORM GSTR-3B.
If this is negative, then credit may be
reclaimed subject to reversal of the same on an
earlier instance.
Details
B2B - Credit notes
B2B - Credit notes (Amendment)
B2B - Credit notes (Reverse charge)
B2B - Credit notes (Reverse charge)
(Amendment)
ISD - Credit notes
ISD - Credit notes (Amendment)
4. ITC Not Available Summary
(Amount in ₹ in all sections)
S.no. Heading
GSTR-3B
Table
Integrated
Tax (₹)
Central
Tax (₹)
State/UT
tax (₹)
Cess (₹) Advisory
Credit which may not be availed under FORM GSTR-3B
Part A ITC Not Available
I
All other ITC - Supplies from registered
persons other than reverse charge
NA
Such credit shall not be taken in FORM
GSTR-3B
Details
B2B - Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
II Inward Supplies from ISD NA
Such credit shall not be taken in FORM
GSTR-3B
Details
ISD - Invoices
ISD Amendment - Invoices
III Inward Supplies liable for reverse charge 3.1(d)
These supplies shall be declared in Table
3.1(d) of FORM GSTR-3B for payment of
tax. However, credit will not be available on
the same.
Details
B2B - Invoices
B2B - Debit notes
B2B - Invoices (Amendment)
B2B - Debit notes (Amendment)
Part B ITC Reversal
I Others 4(B)(2)
Credit shall be reversed under Table 4(B)(2)
of FORM GSTR-3B.
Details
B2B - Credit notes
B2B - Credit notes (Amendment)
B2B - Credit notes (Reverse charge)
B2B - Credit notes (Reverse charge)
(Amendment)
ISD - Credit notes
ISD - Credit notes (Amendment)
Instructions:
1. Terms Used :-
a. ITC – Input tax credit
b. B2B – Business to Business
c. ISD – Input service distributor
d. IMPG – Import of goods
e. IMPGSEZ – Import of goods from SEZ
2. Important Advisory:
a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers in their respective
FORMS GSTR-1,5 and 6. It is a static statement and will be made available once a month. The documents filed by the supplier in any
FORMS GSTR-1,5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier’s date of filing.
Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case for additional details, they
may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details.
b) Input tax credit shall be indicated to be non-available in the following scenarios: -
i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the
provisions of sub-section (4) of Section 16 of CGST Act, 2017.
ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State.
However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by
the system. Taxpayers, should self-assess and reverse such credit in their FORM GSTR-3B.
3. It may be noted that FORM GSTR-2B will consist of all the FORM GSTR-1s, 5s and 6s being filed by your suppliers, generally between the
due dates of filing of two consequent GSTR-1 or furnishing of IFFs, based on the filing option (monthly or quarterly) as chosen by the
corresponding supplier. The dates for which the relevant data has been extracted is specified in the CGST Rules and is also available under the
“View Advisory” tab on the online portal. For example, FORM GSTR-2B for the month of February will consist of all the documents filed by
suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12
th
February to 23:59 hours on 11
th
March.
4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units /
Developers.
5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in
Table 4(A)(2) of FORM GSTR-3B.
6. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B. It is divided into following two parts:
A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B.
B. Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B.
7. Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR-2B. Credit available in this table shall not be
availed as credit in FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of
credit notes continues for such supplies.
8. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax
payers shall ensure that
a. No credit shall be taken twice for any document under any circumstances.
b. Credit shall be reversed wherever necessary.
c. Tax on reverse charge basis shall be paid.
9. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and
through download facility.
10. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be
provided for invoices / documents where such rate is applicable.
11. Table wise instructions:
Table No. and
Heading
Instructions
Table 3 Part A
Section I
All other ITC -
Supplies from
registered persons
other than reverse
charge
i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge
basis), which have been declared and filed by your suppliers in their FORM GSTR-1 and 5.
ii. This table displays only the supplies on which input tax credit is available.
iii. Negative credit, if any may arise due to amendment in B2B– Invoices and B2B – Debit notes. Such credit
shall be reversed in Table 4(B)(2) of FORM GSTR-3B.
Table 3 Part A
Section II
Inward Supplies
from ISD
i. This section consists of the details of supplies, which have been declared and filed by an input service
distributor in their FORM GSTR-6.
ii. This table displays only the supplies on which ITC is available.
iii. Negative credit, if any, may arise due to amendment in ISD Amendments – Invoices. Such credit shall be
reversed in table 4(B)(2) of FORM GSTR-3B.
Table 3 Part A
Section III
Inward Supplies
liable for reverse
charge
i. This section consists of the details of supplies on which tax is to be paid on reverse charge basis, which have
been declared and filed by your suppliers in their FORM GSTR-1.
ii. This table provides only the supplies on which ITC is available.
iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be
availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax.
Table 3 Part A
Section IV
i. This section provides the details of IGST paid by you on import of goods from overseas and SEZ units /
developers on bill of entry and amendment thereof. These details are updated on near real time basis from
Import of Goods the ICEGATE system.
ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which FORM
GSTR-2B is being generated for.
iii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit.
iv. The table also provides if the Bill of entry was amended.
v. Information is provided in the tables based on data received from ICEGATE. Information on certain
imports such as courier imports may not be available.
Table 3 Part B
Section I
Others
i. This section consists of the details of credit notes received and amendment thereof which have been
declared and filed by your suppliers in their FORM GSTR-1 and 5
ii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this value is negative, then credit
may be reclaimed subject to reversal of the same on an earlier instance.
Table 4 Part A
Section I
All other ITC -
Supplies from
registered persons
other than reverse
charge
i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse
charge basis), which have been declared and filed by your suppliers in their FORM GSTR-1 and 5.
ii. This table provides only the supplies on which ITC is not available.
iii. This is for information only and such credit shall not be taken in FORM GSTR-3B.
Table 4 Part A
Section II
Inward Supplies
from ISD
i. This section consists of the details supplies, which have been declared and filed by an input service
distributor in their FORM GSTR-6.
ii. This table provides only the supplies on which ITC is not available.
iii. This is for information only and such credit shall not be taken in FORM GSTR-3B.
Table 4 Part A
Section III
Inward Supplies
liable for reverse
charge
i. This section consists of the details of supplies liable for reverse charge, which have been declared and filed
by your suppliers in their FORM GSTR-1.
ii. This table provides only the supplies on which ITC is not available.
iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit
will not be available on such supplies.
Table 4 Part B
Section I
Others
i. This section consists details the credit notes received and amendment thereof which have been declared and
filed by your suppliers in their FORM GSTR-1 and 5
ii. This table provides only the credit notes on which ITC is not available.
iii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide notification No. 3/2017-Central
Tax, dated the 19
th
June, 2017, published vide number G.S.R. 610 (E), dated the 19
th
June, 2017 and was last amended vide notification No. 72/2020-
Central Tax, dated the 30
th
September, 2020, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R.
603(E), dated the 30th September, 2020.
