Blocked credit in Gstr 2B

If you have input tax credit (ITC) reflecting in your GSTR 2B that is considered blocked, such as for works contract services related to immovable property, it cannot be claimed. You must declare this credit under 'All other ITC' in your GSTR 3B and then reverse it. This reversal should be done in the specific columns designated for reversals as per CGST Rules 38, 42, and 43, and Section 17(5).