Missing ITC - Table 4A (5) but Added in 4D (1) from Sep-2022 to Nov-2022, if any avail ITC (4A(5)

This discussion addresses a query regarding Input Tax Credit (ITC) that was missing from Table 4A(5) but appeared in Table 4D(1) of GSTR-3B returns for September to November 2022. The user is seeking guidance on whether this ITC can be claimed in the December 2022 GSTR-3B. The consensus suggests that ITC disclosed under Table 4D(1) (reclaimed ITC) which was previously reversed under Table 4(B)(2) can indeed be claimed under Table 4A(5) in the subsequent GSTR-3B filing period, such as December 2022.