https://www.taxtmi.com/forum/issue?id=115712 The taxpayer duplicated previously unused input tax credit in later GST 3B returns, producing an excess credit balance in the credit ledger while the cash ledger held a surplus. The advisor recommends paying the equivalent amount in cash in the subsequent month and recording a reversal under ineligible ITC because the department treats such duplication as utilisation of wrong credit, and reversal without cash payment may not be justified. en-us Wed, 27 Nov 2019 18:58:39 +0530 Thu, 23 Jan 2025 15:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115712 The taxpayer duplicated previously unused input tax credit in later GST 3B returns, producing an excess credit balance in the credit ledger while the cash ledger held a surplus. The advisor recommends paying the equivalent amount in cash in the subsequent month and recording a reversal under ineligible ITC because the department treats such duplication as utilisation of wrong credit, and reversal without cash payment may not be justified. Discussion-Forum GST Wed, 27 Nov 2019 18:58:39 +0530 https://www.taxtmi.com/forum/issue?id=115712