https://www.taxtmi.com/forum/issue?id=117745 Where excess input tax credit was voluntarily reversed via DRC form, the taxpayer may seek restoration either by formally representing to the jurisdictional officer and obtaining permission to take back the credit, or by treating the reversal as an accounting error-intimating the department if the reversal was not disclosed in the annual GSTR 9 and re availing the credit; alternatively, apply for a refund as an excess payment to secure re credit of the input tax. en-us Tue, 04 Jan 2022 17:18:11 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117745 Where excess input tax credit was voluntarily reversed via DRC form, the taxpayer may seek restoration either by formally representing to the jurisdictional officer and obtaining permission to take back the credit, or by treating the reversal as an accounting error-intimating the department if the reversal was not disclosed in the annual GSTR 9 and re availing the credit; alternatively, apply for a refund as an excess payment to secure re credit of the input tax. Discussion-Forum GST Tue, 04 Jan 2022 17:18:11 +0530 https://www.taxtmi.com/forum/issue?id=117745