Wrong ITC entry in GSTR2B

1. Reversing ITC in GSTR3B: - You can reverse the wrong ITC in the current month by debiting the ITC ledger and crediting the liability ledger. - In the GSTR3B return, report the reversal in the "Adjustments" table (Table 13) under "Additions" (debit). 2. Impact on next month's ITC: - If the supplier corrects the GST number and reverses the ITC in the next month, your ITC claim for that month will indeed be lower by that amount. - To adjust this, you can claim the corrected ITC in the next month's GSTR3B return by debiting the liability ledger and crediting the ITC ledger. - Report the corrected ITC in the "Adjustments" table (Table 13) under "Less: ITC Reversed" (credit).. - Keep a record of the incorrect ITC, reversal, and correction to justify the adjustments in your GSTR3B returns.