One line of GSTR-3B Table 4D on a GSTR-3B return: the line number and its integrated, central, state/UT and cess amounts. Process GSTR3B builds two lines. Line 1 holds Rule 37 reclaims: credit reversed in Table 4B(2) in an earlier month because a purchase bill was unpaid 180 days after its date, reclaimed in the month the bill is paid, once per bill. Line 2 holds the ITC not available totals from the GSTN-pulled ITC summary of the latest GSTR-2B statement for the same GSTIN and month, as a disclosure. 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. Table 4D does not change the 4C net ITC line, which is 4A minus 4B. 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. GSTR-9 Table 6H reads line 1 of Filed returns.
Fields
| Field | Label | Type | Required | What it does |
|---|
CentralTax | Central Tax | Decimal | | The central tax on this line, rounded to two decimals. |
Cess | Cess | Decimal | | The cess on this line, rounded to two decimals. Always zero on a computed line 1, because the Rule 37 tracker records no cess. |
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 on this line, rounded to two decimals. |
IsAutoFilled | Auto Filled | Boolean | | On when Process GSTR3B wrote the row. Reprocessing deletes and rewrites only rows with this on. A row added by hand 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 4D(n), for example Table 4D(2). 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 4D- followed by the line number, for example 4D-1. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
RecordTypeId | Record Type | Guid, hidden | | |
StateUTTax | State/UT Tax | Decimal | | The state or union-territory tax on this line, rounded to two decimals. |
SubRow | Sub Row | Number | | The Table 4D line. 1 is the Rule 37 reclaim of credit reversed in an earlier month, 2 is ITC that the GSTR-2B statement shows as not available. Save to GSTN sends line 1 with GSTN type code RUL and line 2 with OTH, and ignores a row with any other number. The return's Overview captions the lines (1) As per section 17(5) and (2) Others, but the figures are the reclaim and the GSTR-2B disclosure described here. |
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 |
