Hi sir if don't have any igst itc just reverse those itc in succeeding month with interest if u avail itc but not claim in the return then no interest but if u avail and claim itc then u have pay to interest
No interest liability in case of reversal of ITC wrongly availed and not utilized. merely reverse the wrongly availed ITC if your igst credit is not yet utilised.
The wrongly availed iTC can be reversed in the GSTR-3b of subsequent month. The interest would not be available if the same is not utilized for the payment of taxes. if the amount is utilised the interest would be applicable .
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