One line of GSTR-3B Table 4A (ITC available) on a GSTR-3B return: the line number and its integrated, central, state/UT and cess amounts. Process GSTR3B builds these rows from the portal side of the latest GSTR-2B statement for the same GSTIN and month. Line 1 is imports of goods including SEZ, line 3 is reverse-charge B2B invoices and amendments, line 4 is ISD credits, and line 5 is all other B2B invoices, amendments and supplier debit notes. Only documents marked ITC-available count, and documents with IMS status Reject are left out. Line 2, import of services, is never computed. A row is written only for a line that has an amount, so a line shown at zero usually has no row. Each reprocess replaces the auto-filled rows and keeps the rest, and a Filed return cannot be reprocessed. The rows are in no app. You reach them from the return's Overview, where the record page is read-only and has no header buttons. Save to GSTN sends the rows, adding together rows that share a line, with the 4C net line derived from 4A minus 4B. GSTR-9 Table 6 reads the rows of Filed returns.
Fields
| Field | Label | Type | Required | What it does |
|---|
CentralTax | Central Tax | Decimal | | The central tax credit on this line, rounded to two decimals. Always zero on line 1 (imports). |
Cess | Cess | Decimal | | The cess credit on this line, rounded to two decimals. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
GSTR3BId | GSTR-3B | Lookup → GSTR3B | | The GSTR-3B return this line belongs to. Required for the line to appear on the return's Overview or be sent to GSTN. |
Id | Id | Guid | Yes | |
IntegratedTax | Integrated Tax | Decimal | | The integrated tax credit on this line, rounded to two decimals. Line 1 carries only integrated tax and cess. |
IsAutoFilled | Is Auto Filled | Boolean | | On when Process GSTR3B wrote the row. Reprocessing deletes and rewrites only rows with this on. A row added by hand, for example a line 2 import-of-services figure, must have it off or the next reprocess removes it. Rows added by hand are added to any computed row with the same line when the return is saved to GSTN. |
Label | Label | Text | | Set by Process GSTR3B as Table 4A(n), for example Table 4A(5). It is a caption only. The line itself is decided by Sub Row. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | Set by Process GSTR3B as 4A- followed by the line number, for example 4A-5. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
RecordTypeId | Record Type | Guid, hidden | | |
StateUTTax | State/UT Tax | Decimal | | The state or union-territory tax credit on this line, rounded to two decimals. Always zero on line 1 (imports). |
SubRow | Sub Row | Number | | The statutory Table 4A line: 1 import of goods (including from SEZ units), 2 import of services, 3 inward supplies liable to reverse charge, 4 inward supplies from an ISD, 5 all other ITC. Save to GSTN maps the line to GSTN's type code (IMPG, IMPS, ISRC, ISD, OTH) and ignores a row with any other number. GSTR-9 maps line 5 to 6B, 3 to 6C/6D, 1 to 6E, 2 to 6F and 4 to 6G. Lines 3 and 4 were numbered the other way round before 2026-10-11. Reprocessing renumbers auto-filled rows, but a Filed return keeps what it had. |
SubscriptionKey | Subscription Key | Guid, hidden | Yes | |
UpdatedDateTime | Updated On | DateAndTime | Yes | |
Actions
| Action | Label | Type | What it does |
|---|
Clone | Clone | ServerAction (Clone) | Create a copy of this record |
