TaxTMI 
TaxTMI 
RTP filed GSTR 3B with wrong inputs both in outward liability and ITC however correctly filed GSTR-1 for that month. Subsequently filed GSTR 9 and 9C with correct figures. Now DRC 01 has been issued for reversing excess ITC claimed in GSTR 3B though it was correctly reconciled in Annual return. Whether RTP is liable for reversal of ITC even if it was not availed or utilised.
Wrong filing of GSTR 3B
28 Sep 2022 
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Input tax credit treatment: misreported ITC in GSTR 3B posts to the credit ledger and may trigger reversal notices.
ITC reported in GSTR 3B is credited to the Electronic Credit Ledger and treated as availed and utilizable; corrections in GSTR 1 or annual returns do not change the ECL. If excess ITC shown in a filed GSTR 3B was not rectified in a subsequent GSTR 3B, the tax authority can issue a DRC 01 for reversal. Errors must be corrected in the GSTR 3B for the month the error is discovered because there is no revision mechanism for filed returns. (AI Summary)
ITC reported in GSTR 3B is credited to the Electronic Credit Ledger and treated as availed and utilizable; corrections in GSTR 1 or annual returns do not change the ECL. If excess ITC shown in a filed GSTR 3B was not rectified in a subsequent GSTR 3B, the tax authority can issue a DRC 01 for reversal. Errors must be corrected in the GSTR 3B for the month the error is discovered because there is no revision mechanism for filed returns. (AI Summary)