Key Pointers:-

Table 4A (1, 3, 4, 5) ITC Available 

• This is auto-populated from FORM GSTR-2B. Positive ITC values shall be reported in respective tables. Negative values shall be considered as ITC reversal and would be reported in table 4B(2) 

Table 4B(2) ITC reversed – (2) Others 

This is auto-populated from FORM GSTR-2B. This covers the following: 

a. Positive values of all credit notes, on which ITC is available. If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance.  
b. Positive values of all credit notes, on which ITC is not available. 
c. In case there are negative values in ITC available table 4A (1,3,4,5), then such negative values shall be reversed and considered in this table.  

• If any invoice and credit note have been issued in same month, then both have to be reported separately.