Wrongly utilised itc how to reverse

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In last month 3B, instead of utilising cash for payment of GST liability we have wrongly utilised ITC balance. (ITC balance is of business whereas GST liability was for rental income)

Cash payment was already done. so we have cash balance 

How to rectify.

Replies (4)
I can't understand your query...

Why you can't utilise ITC...???
What are the income/business by You...???

Business is of manufacturing. Since it is proprietary we have to levy Gst on rent also. 
All itc is for the business purposes. 
 

ITC may be reversed using subsequent month GSTR-3B
It can be easily reversed

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