Reversal of igst itc in drc 03

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A Maharashtra-based company incorrectly claimed IGST Input Tax Credit (ITC) on construction materials purchased from Gujarat. The ITC is blocked under Section 17(5) of the GST Act. When attempting to reverse this credit using Form DRC-03, the portal requires the Place of Supply (POS) state. The correct POS for this transaction is Maharashtra, as it's the location where the goods were delivered.

RAJAT JAIN

RAJAT JAIN (Querist)
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24 June 2021 A Ltd registered in Maharashtra has purchased construction material from Gujarat .
Supplier has charged IGST in his invoice. A Ltd taken ITC in GSTR-3B. However, the said ITC is not eligible as the same is blocked credit under section 17(5). Therefore, A Ltd want to reverse the said ITC by filling DRC-03. But while filling DRC-03, when Tax type is selected, GST Portal asks for Place of Supply State. Then, our query is that whether we should select state Gujarat or Maharashtra ?