Finance Compliance Consultant
412 Points
Joined March 2026
You cannot revise the filed GSTR-3B. Since the ITC was actually ineligible / non-reclaimable, it should have been reported in Table 4(B)(1) and not in 4(B)(2).
If it was only a reporting/classification mistake and the ITC already stood reversed, then generally no fresh reclaim should be taken. Keep proper reconciliation and reflect the correction in your subsequent-period records/working papers.
If any ineligible ITC was actually availed/utilized, then interest implications should also be checked separately.