Excess ITC at the time of GSR 9

Gowtham (Student) (1174 Points)

29 November 2022  

Can you answer this hypothetical scenario

I have been filing GST returns throught out the Financial year. Now it's time to file GSTR 9

There have been differences between ITC claimed in GSTR 3B and what was  GSTR 2B.

Sometimes, it has the ITC in 2B  was > 3B

In other months, the ITC in 3B was >  2B. 

But at the end of the year, ITC in 2B is greater than 3B.

Without considering 5% provisional credit u/Rule 36(4), how do we go about this?

Should I necessarily pay out of hand for the months in which i had claimed ITC in excess of what was in 2B at the time of filing GSTR 9?