Wrong availment of ITC

U have to pay interest even if you claim wrong ITC as per section 50(3) @ Anmol Singla.

will anyone let me know how you are saying it is 24 % ( i think 18 % is correct ) 

Anyone plesae provide how 24 % applicable with relevant sections ??

Sec 50

(a)18% for Late payment of GST

(b)24% for wrong undue/excess claim of ITC or reduction of Output Liability

yes.. thanks for your reply.

i think it applicable from next 20th of the subsequent .

I had  also wrongfully taken input credit in the month of October'18 instead of March'19 though i do not have any credit at that time. For Example My input was Rs.500 in the month of March, but I had already taken  the same amount in the month of October'18. My March'19 return is stiil pending. So what to do now?