GST Input Excess claimed in GST-3B in previous year

ITC / Input 371 views 2 replies

Hi All,

 

I have claimed excess GST input in the previous years 2021-22.  The closing balance of the electronic credit ledger should be 16650 (CGST Rs. 8325 and SGST 8325) but the closing balance is showing as Rs. 24200 (CGST Rs. 12100 and SGST Rs. 12100).  But Today I have identified it while reconciling GST.  How to reverse excess GST input in the previous year 2021-22 and how to take the same effect in the current year 2022-23 (August-2022 GST Return).

Thanks,

Replies (2)
Put in itc reverse column
Reverse the same by reporting under table 4(B)(2) of your current GSTR 3B .
else , if you can also pay it by filing DRC 03 (Setoff from your credit ledger)


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
21 May 2026
Associate

PWC

Kolkata

CA

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details