TaxTMI 
TaxTMI 
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.
ITC wrongly reversed under Permanent reversal Category
16 Oct 2026 
2 Replies 
114 Views Asked by
Input tax credit reclassification permits eligible reclaim through subsequent return reporting after erroneous permanent reversal entry.
Input tax credit mistakenly entered as a permanent reversal in GSTR-3B may be reclaimed when eligible through subsequent return reporting in Table 4(A)(5) and Table 4(D)(1). The correction should be supported by invoice-level reconciliation establishing that the entry was a clerical misclassification of temporary reversal. Permanent and temporary ITC reversals require separate reporting treatment, and any resulting Form DRC-01C notice should be addressed through a structured response explaining the reporting trail and procedural lapse. (AI Summary)
Input tax credit mistakenly entered as a permanent reversal in GSTR-3B may be reclaimed when eligible through subsequent return reporting in Table 4(A)(5) and Table 4(D)(1). The correction should be supported by invoice-level reconciliation establishing that the entry was a clerical misclassification of temporary reversal. Permanent and temporary ITC reversals require separate reporting treatment, and any resulting Form DRC-01C notice should be addressed through a structured response explaining the reporting trail and procedural lapse. (AI Summary)
