How to reverse the double time claimed ITC in reclaim section

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This discussion addresses an error in the November 2023 GSTR3B filing where Input Tax Credit (ITC) was claimed twice. The user mistakenly included an October ITC credit in the reclaim section for November, alongside the actual November ITC. This has resulted in a negative figure in the reclaimable statement. The advice provided is to reverse the double-claimed ITC, along with applicable interest, in the subsequent month's return filing.

Bazeer Ahmed

Bazeer Ahmed (Querist)
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19 December 2023 Sir /Madam,
We have filed the Nov 2023 GSTR3B with a mistake as double time claimed ITC.
Our regular practice is as follows:
1) What are the ITCs auto generated in GSTR2B +(Plus)
2) What are the ITCs which we have reversed in the earlier period and claimed in the current month and
3) Deduct the non eligible ITCs which are credited in the current month and
What are the ITCs which we will have to claim in the forthcoming months.

But in this month,

One of our party had not credit our Oct2023 month ITC in Oct23 but credited in Nov2023 along with Nov2023 month ITC and reflect in our GSTR3B.

Again we mistakenly added the party Oct23 ITC credit in the reclaim section also.
This leads to double claim. Now the reclaimable statement shows negative figure.

Kindly Advise / guide us to rectify the same in the forthcoming returns.

Many Thanks in advance,
With regards,
Bazeer L