https://www.taxtmi.com/forum/issue?id=121105 Inadvertently availed or reclaimed ITC arising from incorrect reporting of supplier credit notes should be separately reversed through Table 4(B)(2) of GSTR-3B. Table 4(B)(1) is unsuitable because it applies to permanent or non-reclaimable reversals, and an artificial negative entry in Table 4(A)(5) should not be used merely to offset an earlier error. Interest should not arise if the disputed ITC remained wholly unutilised, subject to Electronic Credit Ledger reconciliation. Credit-note-wise return reconciliation, net-ITC workings, reversal and reclaimed-credit reconciliation, and records evidencing non-utilisation should be maintained. en-us Tue, 08 Sep 2026 12:05:00 +0530 Tue, 08 Sep 2026 19:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121105 Inadvertently availed or reclaimed ITC arising from incorrect reporting of supplier credit notes should be separately reversed through Table 4(B)(2) of GSTR-3B. Table 4(B)(1) is unsuitable because it applies to permanent or non-reclaimable reversals, and an artificial negative entry in Table 4(A)(5) should not be used merely to offset an earlier error. Interest should not arise if the disputed ITC remained wholly unutilised, subject to Electronic Credit Ledger reconciliation. Credit-note-wise return reconciliation, net-ITC workings, reversal and reclaimed-credit reconciliation, and records evidencing non-utilisation should be maintained. Discussion-Forum GST Tue, 08 Sep 2026 12:05:00 +0530 https://www.taxtmi.com/forum/issue?id=121105