GSTR-3B Table 4 ITC Reversal: Rule 38, 42, 43 Compliance Guide
Comprehensive statutory compliance guide to GSTR-3B Table 4 Input Tax Credit (ITC) reporting and reversals under the CGST Rules, 2017. Master Table 4(A) gross eligible credit, Table 4(B)(1) permanent reversals under Rule 38, Rule 42, Rule 43, and Section 17(5) blocked credits, Table 4(B)(2) temporary reclamation reversals, and Table 4(D) reporting reconciliations with GSTR-2B.