TaxTMI 
TaxTMI 
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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?
Reversal of ITC claimed wrongly/Duplicate Entry
28 Dec 2023 
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Reversal of Input Tax Credit requires payment via DRC-03 with interest; alternatively reverse in next GSTR-3B and disclose in GSTR-9.
Where duplicate or wrongly availed Input Tax Credit has been utilised, correct ITC figures should be filed so the annual return shows a negative reconciliation balance, and the undue credit paid using DRC-03 with appropriate remarks. Alternatively, reversal may be made in a subsequent periodic return, but interest for the delayed period must be paid in cash through DRC-03. (AI Summary)
Where duplicate or wrongly availed Input Tax Credit has been utilised, correct ITC figures should be filed so the annual return shows a negative reconciliation balance, and the undue credit paid using DRC-03 with appropriate remarks. Alternatively, reversal may be made in a subsequent periodic return, but interest for the delayed period must be paid in cash through DRC-03. (AI Summary)