Ineligible ITC reversed but reflected in ITC reclaim ledger - how to rectify

This query is : Open

Gopalakrishnan. S (Querist)
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17 March 2025 Sir,

One of my friend has reversed the Ineligible ITC in 3B return under Table 4(B)2 - Others. Now,
the reversed amount is being shown in Electronic Credit reversal and Re-claim statement.
He tried to reclaim the said amount through Table 4(D)(1) and reverse it through 4(B)1, but the tax payable is getting hiked to that extent.
How to rectify this ? Or, shall we leave it as it is, as we have not availed the ITC literally.
Pls. advice.