14 May 2026
fy22-23 dealer availaed more than 2b in 3b monthly retrns by 11 lakhs Thereafter in march 23, when he realised, instead of reversing this 11 lakhs, he typed 21 lakhs in reversal.
now in may 2026, can he re-reverse this excess 10 lacs?
my view-->yes, financial justice should allow him to get back this 10 lakhs due to mistyping. my question ->but how in 3b he can re-reverse (or recoup the excess 10 lakh reversed in march 2023?)
15 May 2026
* Excess reversal of ₹10 lakh due to typing mistake can legally be argued for restoration. * Old GSTR-3B cannot now be amended. * Practical remedy is usually re-availment in current 3B with strong documentation and justification. * Department may raise limitation objection, but taxpayer can argue this is correction of excess reversal, not fresh ITC claim. * Conservative alternative is representation before jurisdictional GST officer.