https://www.taxtmi.com/forum/issue?id=120815 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. en-us Sun, 15 Mar 2026 10:55:25 +0530 Thu, 19 Mar 2026 07:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120815 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. Discussion-Forum GST Sun, 15 Mar 2026 10:55:25 +0530 https://www.taxtmi.com/forum/issue?id=120815