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

naveen (CS) (214 Points)

18 September 2022  

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,