TaxTMI 
TaxTMI 
I had reversed some ITC in GSTR-3B table 4(B)(2) in "others". Now ITC show in Electronic Credit Reversal and Re-claimed Statement. Now, what to do in this case ?I had reversed some ITC in GSTR-3B table 4(B)(2) in "others". Now ITC show in Electronic Credit Reversal and Re-claimed Statement. Now, what to do in this case ?
Regarding ITC show in Electronic Credit Reversal and Re-claimed Statement.
26 Jul 2025 
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Input tax credit reversal and re availment: follow CGST procedural rule and apply construction credit eligibility rules.
ITC reversed in GSTR 3B table 4B(2) and appearing in the electronic credit reversal/re claimed statement must be handled under the reversal and re availment procedure of Rule 37A. Construction related credits require eligibility assessment under Section 17(5); ineligible credits must be reversed in table 4B1, while eligible credits should be claimed in table 4A5 and reported in table 4D1 of GSTR 3B to align electronic statements with return entries. (AI Summary)
ITC reversed in GSTR 3B table 4B(2) and appearing in the electronic credit reversal/re claimed statement must be handled under the reversal and re availment procedure of Rule 37A. Construction related credits require eligibility assessment under Section 17(5); ineligible credits must be reversed in table 4B1, while eligible credits should be claimed in table 4A5 and reported in table 4D1 of GSTR 3B to align electronic statements with return entries. (AI Summary)