ITC Shown in GSTR -3B Others [ Reclaimable ITC]

This discussion addresses how to rectify an error where ineligible Input Tax Credit (ITC) was incorrectly shown in the GSTR-3B filing. The recommended solution involves reversing the wrongly claimed ITC in the subsequent month's filing. Specifically, you should claim the ITC in table 4(A)(5), reverse it in table 4(B)(1), and then disclose this reversal in table 4(D)(1) to ensure accurate reporting.