What does GSTR-2B vs GSTR-3B Table 4 reconciliation check?

GSTR-3B Table 4 is where you declare ITC claimed, ITC reversed, and ineligible ITC. This reconciliation compares the ITC you claimed in Table 4(A) with the ITC available in GSTR-2B. Any excess claim must be reversed with interest.

What is the consequence of excess ITC claim in GSTR-3B?

Excess ITC claimed beyond what's available in GSTR-2B attracts demand under Section 73/74 of the CGST Act, interest at 18% per annum from the date of claim, and penalty up to 100% of the excess amount in fraud cases.

How often should I run this reconciliation?

Every month before filing GSTR-3B. The tool helps you determine the exact ITC amount to enter in Table 4(A) based on GSTR-2B, preventing excess claims.

What does GSTR-2B vs GSTR-3B Table 4 reconciliation check?

GSTR-3B Table 4 is where you declare ITC claimed, ITC reversed, and ineligible ITC. This reconciliation compares the ITC you claimed in Table 4(A) with the ITC available in GSTR-2B. Any excess claim must be reversed with interest.

What is the consequence of excess ITC claim in GSTR-3B?

Excess ITC claimed beyond what's available in GSTR-2B attracts demand under Section 73/74 of the CGST Act, interest at 18% per annum from the date of claim, and penalty up to 100% of the excess amount in fraud cases.

How often should I run this reconciliation?

Every month before filing GSTR-3B. The tool helps you determine the exact ITC amount to enter in Table 4(A) based on GSTR-2B, preventing excess claims.

Ledgr

GST ITC Audit Tool

GSTR-2B vs GSTR-3B — Table 4 ITC Audit

Compare ITC available in GSTR-2B with ITC claimed in GSTR-3B Table 4. Identify excess claims before the department does.

Ledgr Tool

This tool is available inside Ledgr. Free plan included — no credit card required.

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What You Upload

GSTR-2B JSON (from GST portal)
GSTR-3B JSON or Table 4 data (from GST portal)
Tax period

What You Get

ITC available in GSTR-2B vs ITC claimed in 3B
Excess ITC claimed (reversal required)
Unclaimed eligible ITC (can be claimed next month)
Ineligible ITC under Section 17(5) flagged
Downloadable audit report

How It Works

Download GSTR-2B

Download GSTR-2B JSON from the GST portal.

Download GSTR-3B

Download filed GSTR-3B JSON for the same period.

Compare Table 4

The tool compares ITC available vs ITC claimed, section by section.

Correct and file

Reverse excess ITC in the next GSTR-3B with interest if required.

Free to use

Use this tool inside Ledgr

Free plan available. Upload your files, get instant reconciliation results. No credit card required.

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Frequently Asked Questions

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