Excess Reversal of ITC

How can we claim excess input reversed in GST Returns ??
Replies (8)
Quick Summary
This discussion addresses the possibility of reclaiming excess Input Tax Credit (ITC) that was incorrectly reversed in GST returns. The consensus is that once ITC for a financial year has been reversed and the due date for claiming credit has passed (as per Section 16(4)), it generally cannot be reclaimed. However, it may be possible to show the actual transactions and rectify such errors in the GSTR 9 annual return.

Report excess reverse amount under table 4 (A)(5) of GSTR 3b
Your query is not cleared...!
I have reversed excess ITC in September 2019 of Input which pertains to FY 2018 2019. Can that input reversed be claimed back again ?
As per my view "NO". That's not available...
Wait on further reply from our CCI Experts...
No, You can not claim credit as per section 16(4)
Due date for the year 18-19 to claim credit is over, so you can't take back what you have reversed.
Can the same be rectified in GSTR 9 ??
Yes... Show Your actual transactions.

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