What goes in each row of GSTR-3B Table 4 under Circular 170/02/2022-GST: blocked credit, rules 42, 43, 37 and 37A, reclaimed and unavailable credit.
The shape of Table 4 since July 2022
Notification 14/2022-Central Tax changed Table 4 from 5 July 2022, and Circular 170/02/2022-GST of 6 July 2022 said how to fill it. 4(A) is the credit available in five rows: imports of goods, reverse charge, ISD and all other credit are auto-filled from the GSTR-2B; imports of services, which no statement carries, you enter yourself. 4(B) is what you reverse, in two rows. 4(C) is the net, and it is what reaches your electronic credit ledger. 4(D) is information that does not enter the net.
The principle behind it, in the circular’s words, is that any reversal or any credit ineligible under the Act should not be part of 4(C) and so should not reach the ledger.
4(A): everything the statement carries
The whole of the GSTR-2B’s available credit is carried into 4(A), eligible and ineligible alike, including credit that section 17(5) blocks. The only credit that does not come into 4(A) at all is what the statement marks not available: credit barred by the time limit of section 16(4), and credit where the recipient of an intra-state supply is in a different state from the place of supply. That goes to 4(D)(2).
4(B)(1): reversals that never come back
Reversals that are absolute and cannot be reclaimed go in 4(B)(1), and the circular names them: rule 38 (a banking company’s or financial institution’s option to take half its credit), rule 42 (common credit on inputs and input services used for exempt supplies), rule 43 (the same on capital goods) and credit blocked by section 17(5), such as motor vehicles, food and beverages, club memberships, works contracts for your own building, goods given away as gifts or free samples, and anything for personal use.
Blocked credit goes here and nowhere else. The circular says in terms that it is not to be shown in Table 4(D).
4(B)(2): reversals you can take back
Reversals that are not permanent go in 4(B)(2): rule 37, where the supplier has not been paid within 180 days of the invoice; section 16(2)(b), where the goods or services have not been received; section 16(2)(c), where the supplier has not paid the tax to the government. The circular also allows 4(B)(2) for credit taken in an earlier period by mistake.
Rule 37 was rewritten from 1 October 2022 (Notification 19/2022-Central Tax): the credit on the unpaid part is reversed, with interest under section 50, in the return for the period immediately after the 180 days. Rule 37A, from 26 December 2022 (Notification 26/2022-Central Tax), adds the case of a supplier that had not filed its GSTR-3B for the supply by 30 September after the year: the credit is reversed by 30 November. Both can be taken back once the condition is met.
4(C) and 4(D)
4(C) is 4(A) less 4(B)(1) and 4(B)(2), and it is the amount credited to the ledger.
When a condition behind a 4(B)(2) reversal is met, the supplier paid, the goods received, the supplier’s return filed, the credit is taken back in 4(A)(5), and the same amount is shown again in 4(D)(1) so the reclaim can be traced. 4(D)(2) holds the credit the statement marked not available.
The circular’s own example
The annexure works through one April. A manufacturer with taxable and exempt supplies has ₹4 lakh of IGST, ₹1.75 lakh of CGST and ₹1.75 lakh of SGST in 4(A). ₹50,000 of IGST is blocked by section 17(5), and rules 42 and 43 require ₹75,500 of IGST, ₹52,000 of CGST and ₹52,000 of SGST to be reversed: 4(B)(1) is ₹1,25,500, ₹52,000 and ₹52,000. Goods on one invoice with ₹10,000 of IGST have not arrived, and ₹500 each of CGST and SGST is reversed under rule 37: 4(B)(2) is ₹10,000, ₹500 and ₹500. 4(C) comes to ₹2,64,500, ₹1,22,500 and ₹1,22,500. ₹10,000 each of CGST and SGST barred by section 16(4) never entered 4(A) and is shown in 4(D)(2).
How fynxIQ fills it
The GSTR-3B draft takes 4(A) and 4(D)(2) from your GSTR-2B. Which credit is blocked, and how much common credit belongs to exempt supplies, only you know, so you state each reversal with its reason and the draft puts it in the row the circular gives that reason. Until you state them, the draft says its payable is before reversals; once you have, it holds your 4(B) against the portal’s own 3B.
Held against six returns one seller filed, October 2025 to January 2026 and July and August 2026, with nothing reversed, the draft built from each month’s GSTR-2B alone agreed with every row of Table 4 as filed, to the paisa. December’s one reverse-charge bill went where the portal put it: its tax in 3.1(d), and the credit in 4(A)(3) rather than 4(A)(5).
In the app, on every plan, the free one included: GSTR-3B draft.
Which file to download, and from where: the list for each marketplace and the GST portal.
By Raunak Pathak, founder of fynxIQ, who files GST returns on it. Last updated 25 September 2026. This is general information about how GST returns work, not advice about your particular return.