Reversal of itc

This discussion addresses a common issue where the ITC reversal amount shown in GSTR 3B doesn't match the figures in GSTR 2B. The advice given is to reconcile the reversal amounts with GSTR 2B and report the correct figures, even if they don't appear in GSTR 2B. It's important to note that significant discrepancies could lead to departmental notices, so maintaining reconciliation records is crucial for explanations. Claiming ITC directly as per GSTR 2B generally avoids these warnings.