20 June 2019
I have filed the GSTR-3B for the month of July 2018 wherein we wrongly entered Less Outward liability of Cess as compare to liability shown in GSTR-1. I have filed the Correct Inward ITC and Short Outward Liability and therefore I have Excess Credit balance in the 'Electronic Credit Ledger'.
Subsequently , At the time of filing the GSTR-3B for the month of February-2019 I reversed the excess credit in Table 4(A)(5) of GSTR-3B.
As we had shown the Less Outward Liability in month of JULY2018, we have to file the Correction by Adding the difference amount in Table 3.1(a) of GSTR-3B of subsequent return,
However due to clerical mistake the excess credit balance lying in credit Ledger as compare to books, the same was reversed in 4(A)(5) table of GSTR-3B.
Now as all the issues and mistakes are known , I need to add the additional liability and need to reclaim the credit which was reversed mistakenly.
Is there any provision to reclaim the credit which was reversed mistakenly?