Reversal of Excess ITC claimed for months Feb to Aug & reclaiming later [Later]

Sumeet Gupta (123 Points)

21 December 2020  
As per the circular issued by CBIC, the cumulative amount of ITC availed for the months Feb to Aug in FORM GSTR-3B shall not exceed 110% of the cumulative value of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers till the due date of furnishing of the statements in FORM GSTR-1 for the month of September, 2020.

And accordingly excess ITC claimed in months from Feb to Aug was reversed in Table 4(B)(2) of Form GSTR 3B for the month of September, 20.

But now since the suppliers have filled their pending invioces/GSTR 1. Now, Can I again claim the ITC reversed earlier subject to limit of rule 36(4). If yes, in which table of GSTR 3b to show this.