ISD input consider

Yes, it can be reversed with interest if already utilised

If you have availed more input tax credit (ITC) from the input service distributor (ISD) than the actual amount in the GSTR-3B return, you can reverse the excess amount in the next month’s GSTR-3B return. You can do this by reducing the ITC available from ISD in Table 4(A)(4) of GSTR-3B by the excess amount and reporting the correct ITC amount in Table 4(B)(1) of GSTR-3B12. You should also ensure that the ITC reversal is reflected in your books of accounts and the GSTR-2A or GSTR-2B report.