Reversal of ITC claimed wrongly/Duplicate Entry

[Rajesh Purohit]

While filling GSTR-9 It has noticed that Some ITC availed wrongly (Duplicate Entry of few Invoices) and it has utilized also. Please guide how to reversed it along with interest. ( Here is note that mistake noticed by ourselves and want to rectify the same.) what is manner of reversal ? In GSTR 3B reversal will be adjusted with ITC, if after utilization now it has to be reversed in CASH then how?

AI Summary

Reversing Wrongly Claimed Input Tax Credit: Correct Entries and Payment Through Form GST DRC-03 Explained A participant in a discussion forum raised a query about reversing wrongly claimed Input Tax Credit (ITC) due to duplicate entries in their GSTR-9 filing. Various experts advised that the correct ITC figures should be posted in specific tables, and the excess ITC should be paid using Form GST DRC-03. They emphasized the importance of paying any interest due for the period of undue ITC utilization. The participant thanked the experts for their guidance, indicating that the advice was followed accordingly.