One row of GSTR-3B Table 4B (ITC reversed) on a GSTR-3B return: the line number, the reversal reason and the integrated, central, state/UT and cess amounts. Process GSTR3B builds up to three rows. Line 1 holds the credit on your own input tax lines marked ITC eligibility Blocked, dated in the return month. Line 2 holds the Rule 37 reversal for purchase bills still unpaid 180 days after the bill date, once per bill. A second line 2 row holds the credit notes on the portal side of the latest GSTR-2B statement: supplier credit notes and their amendments, and ISD credit notes, marked available and not IMS-rejected. A row is written only when it has an amount. Each reprocess replaces the auto-filled rows and keeps the rest, and a Filed return cannot be reprocessed. The rows are in no app and have no form layout. You reach them from the return's Overview, where a row opens as a read-only list of its fields. Save to GSTN adds together the rows that share a line, and the 4C net line is 4A minus all 4B rows. GSTR-9 Table 7 reads the rows of Filed returns and sorts them by reversal reason.
Fields
| Field | Label | Type | Required | What it does |
|---|
CentralTax | Central Tax | Decimal | | The central tax reversed on this row, rounded to two decimals. |
Cess | Cess | Decimal | | The cess reversed on this row, rounded to two decimals. Always zero on the computed Rule 37 row, 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 row belongs to. Required for the row to appear on the return's Overview, be sent to GSTN or be read by GSTR-9. |
Id | Id | Guid | Yes | |
IntegratedTax | Integrated Tax | Decimal | | The integrated tax reversed on this row, 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, such as a Rule 42 or 43 reversal, must have it off or the next reprocess removes it. |
Label | Label | Text | | Set by Process GSTR3B as Table 4B(n), for example Table 4B(1). The credit note row is labelled Table 4B(2) credit notes. 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 4B- followed by the line number, for example 4B-2. The credit note row is named 4B-2-CN. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
RecordTypeId | Record Type | Guid, hidden | | |
ReversalReason | Reversal Reason | Text | | Free text that tells GSTR-9 which Table 7 row the reversal belongs to. Process GSTR3B writes RULE37 on the Rule 37 row and CREDIT_NOTES on the credit note row. On the line 1 row it copies the first blocked reason found on the blocked tax lines, but bill and voucher lines have no field for that reason, so the computed line 1 row normally has no reason. GSTR-9 sorts by text: section 17(5) or blocked goes to 7E, TRAN-II to 7G, other TRAN to 7F, 37A to 7A1, 37 to 7A, 39 to 7B, 42 to 7C, 43 to 7D, and anything else, including an empty reason or CREDIT_NOTES, to 7H. |
StateUTTax | State/UT Tax | Decimal | | The state or union-territory tax reversed on this row, rounded to two decimals. |
SubRow | Sub Row | Number | | The Table 4B line. 1 is permanent reversal, such as blocked credit or a Rule 42 or 43 reversal. 2 is other reversals, such as the Rule 37 reversal and credit notes. Line 2 can hold two computed rows with different reversal reasons. Save to GSTN sends line 1 with GSTN type code RUL and line 2 with OTH, adding together rows with the same line, and ignores a row with any other number. |
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 |
