ITC wrongly reversed under Permanent reversal Category

[Shri Sasikumar]

Dear Experts,

While filing GSTR-3B for the month of May-2026, our accountant wrongly entered the temporary reversal of ITC[Column 4B(2) ] in Permanent reversal column in 4B(1).

Please suggest the remedy available.

Thanks.

AI Summary

Input tax credit reversal classification concerns temporary reversal mistakenly reported as permanent reversal in GST return.
A temporary input tax credit reversal intended for column 4B(2) was mistakenly reported in column 4B(1), designated for permanent reversals, while filing the GST return for May 2026. The issue concerns the available remedy for correcting the classification error.