20 August 2022
Hello sir One of our client filed GST return on April-June quarter 2021 by claiming wrong IGST input of Rs 21,000/-. He found the error and untilized the wrong ITC. But in last quarter return i.e. April -June 2022 he claimed the wrong ITC of Rs 21,000/-.should they use the DRC-03 to reverse the wrong ITC and how to calculate the interest amount