Wrong credit availed in 3b
This query is : Resolved
23 September 2017
I wrongly took input credit under CGST and IGST for the month of July and have to adjust the liability from the same inspite of having excess input IGST. If I correctly file GSTR-2 for the month of July, will my electronic credit ledger will get corrected?
23 September 2017
Yes if you correctly file GSTR-2 for the month of July, your electronic credit ledger will get corrected
23 September 2017
gst portal did not allowed me to file GSTR-2.
23 September 2017
It will be auto populated based on GSTR 1 filed by your sellers.
11 October 2017
I have correctly filed GSTR-2 for the month of July and still there is no rectification on Electronic credit ledger. Please assist me as to how can i get my credit ledger corrected.
03 August 2025
Here’s a clear explanation and suggested steps for your issue with wrong credit availed in GSTR-3B:
Issue:
You wrongly claimed ITC under CGST and IGST in July.
You want to correct this by filing a proper GSTR-2 (purchase return).
You filed GSTR-2 correctly, but your electronic credit ledger is not reflecting the correction.
Important points:
GSTR-2 is currently not filed by taxpayers — it’s an auto-populated form based on your suppliers’ GSTR-1. So you cannot directly file or revise GSTR-2.
To correct ITC mistakes, you must:
Ensure suppliers have correctly filed their GSTR-1 with correct details.
Make amendments in your GSTR-3B for the month(s) where wrong credit was claimed.
Electronic credit ledger adjustments happen through GSTR-3B, not GSTR-2.
What should you do?
File a correction in your GSTR-3B for the subsequent month(s). For example, if July ITC was wrongly claimed:
In August or later month’s GSTR-3B, reduce the ITC wrongly claimed under CGST/IGST accordingly.
Pay any additional tax liability if required.
You can also do an ITC reversal if credit was wrongly taken:
Add the wrongly claimed ITC amount back to output tax liability in subsequent GSTR-3B.
Pay interest and penalty if applicable.
If suppliers do not update GSTR-1 correctly, you cannot take credit. You may need to communicate with suppliers.
Summary:
Action Correct Way
Fix ITC wrongly claimed in GSTR-3B Adjust in subsequent GSTR-3B (reduce ITC)
GSTR-2 filing Not possible by taxpayer; auto-populated
Credit ledger correction Happens after correct GSTR-3B filing and supplier filing
Issue:
You wrongly claimed ITC under CGST and IGST in July.
You want to correct this by filing a proper GSTR-2 (purchase return).
You filed GSTR-2 correctly, but your electronic credit ledger is not reflecting the correction.
Important points:
GSTR-2 is currently not filed by taxpayers — it’s an auto-populated form based on your suppliers’ GSTR-1. So you cannot directly file or revise GSTR-2.
To correct ITC mistakes, you must:
Ensure suppliers have correctly filed their GSTR-1 with correct details.
Make amendments in your GSTR-3B for the month(s) where wrong credit was claimed.
Electronic credit ledger adjustments happen through GSTR-3B, not GSTR-2.
What should you do?
File a correction in your GSTR-3B for the subsequent month(s). For example, if July ITC was wrongly claimed:
In August or later month’s GSTR-3B, reduce the ITC wrongly claimed under CGST/IGST accordingly.
Pay any additional tax liability if required.
You can also do an ITC reversal if credit was wrongly taken:
Add the wrongly claimed ITC amount back to output tax liability in subsequent GSTR-3B.
Pay interest and penalty if applicable.
If suppliers do not update GSTR-1 correctly, you cannot take credit. You may need to communicate with suppliers.
Summary:
Action Correct Way
Fix ITC wrongly claimed in GSTR-3B Adjust in subsequent GSTR-3B (reduce ITC)
GSTR-2 filing Not possible by taxpayer; auto-populated
Credit ledger correction Happens after correct GSTR-3B filing and supplier filing
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