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Excess itc availed in gstr3b

This query is : Resolved 

21 September 2018 During Aug,17 I had wrongly put purchase value I.e Rs.50,00,000 in all other ITC - IGST col.As such Igst credit reflected in my credit ledger.I have not utilised the said ITC yet.How could I reverse the said ITC? As I have no interstate purchase so no igst ITC accruing any month.Sept.18 is the last month for correction of ITC of 17-18.How can I reverse the ITC taken wrongly?

21 September 2018 Show such credit in ITC Reversal-others Column in Table 3 of GSTR-3B.

22 September 2018 It gives minus figure.will the return be filed?

23 September 2018 Yes you can file it even it gives negative figure


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