Regarding ITC show in Electronic Credit Reversal and Re-claimed Statement.

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This query is : Resolved

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If you've reversed input tax credit (ITC) under 'others' in GSTR-3B's table 4(B)(2) and it now appears in the Electronic Credit Reversal and Re-claimed Statement, there are specific steps to follow. You should first claim this ITC in your GSTR-3B, then reverse the amount in table 4B(1) and simultaneously show it in table 4D(1). This process helps to correctly zero out the ledger if you don't intend to reclaim the ITC in the future.

jignesh sitapara

jignesh sitapara (Querist)
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26 July 2025 I had reversed some ITC in GSTR-3B table 4(B)(2) in "others". Now ITC show in Electronic Credit Reversal and Re-claimed Statement. Now, what to do in this case ?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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01 August 2025 In this case you first claim the input tax credit including this credit in 3B and then reverse the amount of reversal and re claimed statement in 17(5) column i.e. 4B(1) and then also show the same amount in table 4D(1)

jignesh sitapara

jignesh sitapara (Querist)
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02 August 2025 Sir, I now to wish re claim in future. Now, how to zero in this ledger ?

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