Gstr3b wrong reversal of itc in table 4b 1

[nitin jaroli]

Wrong reversal ITC in 4 b1 while filing the 3b of the month due to misunderstanding 

How to claim back 

[Ganeshan Kalyani]

Show it in table 4A(5) to claim it.

[Shilpi Jain]

Make an intimation also to the department that error has happened and there is no mechanism to revise or edit filed 3B and hence you are claiming back credit by giving intimattion.

AI Summary

Input tax credit recovery: show the credit in Table 4A(5) and intimate the tax department to correct a GSTR-3B error. Where ITC was wrongly reversed in GSTR-3B Table 4B(1), the correct operative step is to claim the credit by showing it in Table 4A(5) of GSTR-3B and to furnish an intimation to the tax department explaining the error, since filed GSTR-3B cannot be revised.