https://www.taxtmi.com/forum/issue?id=121176 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. en-us Fri, 16 Oct 2026 15:05:06 +0530 Sat, 17 Oct 2026 15:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121176 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. Discussion-Forum GST Fri, 16 Oct 2026 15:05:06 +0530 https://www.taxtmi.com/forum/issue?id=121176