Wrong ITC Car Tyre Claim in GSTR-3B
This query is : Resolved
Quick Summary
16 February 2024
I mistakenly claimed ITC on the Car Tyre in GSTR 3B, and now I want to reverse it. In which column of GSTR 3B is it to appear?
Tyre cost is to be included in home delivery expenses and only ITC is to be reversed.
Tyre cost is to be included in home delivery expenses and only ITC is to be reversed.
16 February 2024
Amount of the ITC reversal, enter it in Table 4B of GSTR-3B
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16 February 2024
Reverse the ITC as per Mr CA R Seetharaman Sir. Pay interest on ITC claimed.
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17 August 2025
Additional Points to Strengthen the Answer:
Under Section 17(5)(ab), ITC on car tyres is blocked if the vehicle is for personal or passenger conveyance (up to 13 seats). So, the ITC for such tyres cannot be claimed even if it was entered in GSTR-3B mistakenly.
ITC may be eligible if the vehicle is used for:
Goods transportation,
Resale business (e.g., dealer),
Passenger transport services,
Driving/training operations.
Upon reversal, the taxpayer must also pay applicable interest (up to 24% p.a.) under Section 50 for the incorrectly availed ITC.
Ensure the amount is reversed in Table 4B of GSTR-3B, and reconcile with GSTR-2B to maintain correct reporting.
Under Section 17(5)(ab), ITC on car tyres is blocked if the vehicle is for personal or passenger conveyance (up to 13 seats). So, the ITC for such tyres cannot be claimed even if it was entered in GSTR-3B mistakenly.
ITC may be eligible if the vehicle is used for:
Goods transportation,
Resale business (e.g., dealer),
Passenger transport services,
Driving/training operations.
Upon reversal, the taxpayer must also pay applicable interest (up to 24% p.a.) under Section 50 for the incorrectly availed ITC.
Ensure the amount is reversed in Table 4B of GSTR-3B, and reconcile with GSTR-2B to maintain correct reporting.
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