Question ID :
44880
ITC erroneously reversed
Can I take ITC now in May 2025 (of December 24), wrongly reversed in 4(B)(1) of GSTR 3B
Posted by
CA. SURAJ KUMAR CHOUDHARY
on
Jun 20, 2025
Filed Under
GST
There is time limit for availing the input however as you have reversed in 4B(1) there will be difference between 3B vs 2B now. You may receive notice for which you have to explain the reason.
Posted by
VINAY BHARGAV KUMAR G on
Jun 20, 2025
Answer ID :
85932
Yes, if you have supporting documents and well shown in 2b
Posted by
CA JEET REWRI on
Jun 23, 2025
Answer ID :
85947
The GSTR-2B provides information about whether or not a particular ITC is eligible for claims. If it is not but has been availed, then the taxpayer must reverse the same in GSTR-3B.
Posted by
HARIOM ARORA on
Jun 24, 2025
Answer ID :
86035
Yes, you can also back such claim of credit based on Rule 42, which provides that if there is any Credit which was use reversed in excess, then such credits can be reclaimed
In GSTR_3B,not later than September 2025 for your facts of the case. Further there is one more Rule 37, which provides that there is no time limit for reavailing the credits which are reversed for any reasons.
Posted by
SREENIVASULU THULASIRAM on
Nov 22, 2025