old input credit of 2017-18

Prem Kewalramani (292 Points)

21 October 2018  
In my case I had shown less IGST input credit in Return of Aug 2017...And now as per rules any difference of ITC is to be shown in GSTR 3B of Sep 2018..Please guide me whether it us simply to be added in IGST Input Credit..

Moreover in another case I have shown excess ITC credit..how it is to be reversed in Sep 2018 GSTR 3 B...IT IS to ve deducted through item as per rule 42 ,43 of CGST rules or in Others colum...Please guide...