TaxTMI 
TaxTMI 
Is it possible to reclaim the ITC reversed under table 4.b.1 for 17(5) matter in subsequent year own his own without applying for any refund etc. citing the reason as reporting error.??
Reversal under Table 4.B.1 of GSTR-3B and reclaim
15 Mar 2026 
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Input tax credit reclaim after inadvertent GSTR 3B reversal may be allowed if eligibility and time limits are met.
If ITC reversed in Table 4(B)(1) was in fact eligible and originally availed within the statutory time limit, restoration by reporting in Table 4(D)(1) after disclosure in 4(A)(5) can operate as rectification of an inadvertent reversal, but reclaim is subject to the time bar and may require written intimation to the jurisdictional officer or a formal refund/application if the department does not accept unilateral adjustment. (AI Summary)
If ITC reversed in Table 4(B)(1) was in fact eligible and originally availed within the statutory time limit, restoration by reporting in Table 4(D)(1) after disclosure in 4(A)(5) can operate as rectification of an inadvertent reversal, but reclaim is subject to the time bar and may require written intimation to the jurisdictional officer or a formal refund/application if the department does not accept unilateral adjustment. (AI Summary)