Dear Experts
Please guide me on this difficult query:
In Q3 of last year GSTR3B in Eligible ITC Table 4, RCM amount which was paid but instead of reporting it in Inward supplies liable to reverse charge – 4(3), it was wrongly reported in Inward supplies from ISD 4(4).
How to rectify it?
Due to this wrong reporting in ITC Table, this amount appears in RCM liability/ITC statement as unutilized RCM and is shown as balance available, whereas it was utilized but reported in 4(4) instead of 4(3) as explained above.
Please guide how to rectify it.
Note: in outward supply table 3.1, this RCM was properly reported in point 3.1(d).