ITC Rule 36(4)

You need to reverse it under 4(b)2 in 3B
then c you can re claim

Receiver returned the goods to supplier with debit note for the month September 2017 but not filed in gstr1. But supplier wrongly filed sales return as debit note instead of credit note. Tax officials sent notice to pay tax liability difference between gstr1 and gstr3b. Supplier showed the debit note issued by receiver to the tax officials. but they didn't accept it now. please tell me that should be tax liability difference paid or not

@ CA NAMRATA KAYARWARR,

I cant understand what you say as "Claiming and Reversing"...

But,
As per Your query...

1. No, It's wrong. If You are avail execess ITC as per 2B then its reversible with interest...

2. Yes, The ITC is available based on 2b. no issues...

But I have not utilized it then why such interest liability. As per clarification if ITC wrongly claimed utilized by taxpayer then only interest liability will arise.