Excess ITC availed than limit under rule 36(4)

This discussion addresses the issue of availing excess Input Tax Credit (ITC) beyond the limit prescribed by Rule 36(4) of the GST law, often due to combining credits from multiple months. The department has issued intimations for reversal of this excess credit with interest via DRC-03. Participants are seeking advice on how to respond to the department, rectify the situation, and whether to challenge the validity of Rule 36(4) itself, especially concerning the lack of a DIN on the initial communication.