TaxTMI 
TaxTMI 
Dear Sir,
We have utlizied RCM Amount Aug 2017 in may 2018 GSTR-3B return in 4. ELIGIBLE ITC (A) (5)
Can i modify in GSTR-9 2017-18
RCM AMOUNT AUG 2017 CREDIT UTILZIED IN MAY 2019 GSTR3B RETUN IN 4. ELIGIBLE ITC (A) (5)
03 Feb 2020 
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Reversal of wrongly claimed input tax credit: pay via DRC 03 and disclose correction in the annual return to regularise it.
Where a taxpayer incorrectly availed input tax credit arising from reverse charge in a filed GSTR 3B, the GSTR 3B cannot be modified later; the taxpayer must correct the error by paying via Form DRC 03 and disclosing the correction in the Annual Return GSTR 9 to regularise the wrongly taken credit. (AI Summary)
Where a taxpayer incorrectly availed input tax credit arising from reverse charge in a filed GSTR 3B, the GSTR 3B cannot be modified later; the taxpayer must correct the error by paying via Form DRC 03 and disclosing the correction in the Annual Return GSTR 9 to regularise the wrongly taken credit. (AI Summary)