Regarding Electronic Credit Reversal and Re-claimed Statement Ledger
This query is : Resolved
17 May 2025
Respected Colleagues,
If we reverse ITC in others in GSTR 3B Part 4(B)(2) then reversed ITC reflected in Electronic Credit Reversal and Re-claimed Statement Ledger, but in actual its a permanent reversal of ITC, by mistake we plot the amount in Others column, Now how we remove that ITC from Electronic Credit Reversal and Re-claimed Statement Ledger and treated permanent reversal.............Please give your valuable advice
If we reverse ITC in others in GSTR 3B Part 4(B)(2) then reversed ITC reflected in Electronic Credit Reversal and Re-claimed Statement Ledger, but in actual its a permanent reversal of ITC, by mistake we plot the amount in Others column, Now how we remove that ITC from Electronic Credit Reversal and Re-claimed Statement Ledger and treated permanent reversal.............Please give your valuable advice
12 August 2025
Key Points:
ITC reversed under "Others" in GSTR-3B is treated as temporary reversal and hence appears in the ECR ledger.
Permanent reversal means the ITC is not re-claimed later and should be treated as an expense or cost.
Since you have mistakenly reversed under "Others", you want to correct that to reflect permanent reversal.
What you can do:
Amendment in GSTR-3B for the next period:
Reverse the previously wrongly reversed ITC amount in the "Others" column by adding it back in the next month’s GSTR-3B (i.e., reducing ITC reversal by that amount in "Others").
Then, in the same or subsequent GSTR-3B, reverse the ITC under the correct column applicable for permanent reversal (like "Ineligible ITC" or specific heads as per your case).
Effect of this correction:
This will remove the wrongly reversed amount from the Electronic Credit Reversal ledger (since it’s effectively added back).
The ITC will then be permanently reversed as per your intention.
Disclosure in books:
Treat this amount as a cost or expense in your accounting books since it's a permanent reversal.
Do not claim this ITC as input credit going forward.
Maintain clear records of this correction and adjustments in your GST returns for audit purposes.
Important Notes:
There is no separate functionality to directly remove or delete entries from the Electronic Credit Reversal ledger.
The correction has to be done through reversal entries in subsequent GSTR-3B filings.
Make sure the reversal and re-reversal are clearly documented and reconciled.
ITC reversed under "Others" in GSTR-3B is treated as temporary reversal and hence appears in the ECR ledger.
Permanent reversal means the ITC is not re-claimed later and should be treated as an expense or cost.
Since you have mistakenly reversed under "Others", you want to correct that to reflect permanent reversal.
What you can do:
Amendment in GSTR-3B for the next period:
Reverse the previously wrongly reversed ITC amount in the "Others" column by adding it back in the next month’s GSTR-3B (i.e., reducing ITC reversal by that amount in "Others").
Then, in the same or subsequent GSTR-3B, reverse the ITC under the correct column applicable for permanent reversal (like "Ineligible ITC" or specific heads as per your case).
Effect of this correction:
This will remove the wrongly reversed amount from the Electronic Credit Reversal ledger (since it’s effectively added back).
The ITC will then be permanently reversed as per your intention.
Disclosure in books:
Treat this amount as a cost or expense in your accounting books since it's a permanent reversal.
Do not claim this ITC as input credit going forward.
Maintain clear records of this correction and adjustments in your GST returns for audit purposes.
Important Notes:
There is no separate functionality to directly remove or delete entries from the Electronic Credit Reversal ledger.
The correction has to be done through reversal entries in subsequent GSTR-3B filings.
Make sure the reversal and re-reversal are clearly documented and reconciled.
12 August 2025
Thanks a lot Sir..........
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