ITC reversal FY 2023-24

This query is : Open

shivangi (Querist)
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20 February 2025 Hi
GSTR9 is not applicable
1) wrongly claimed Ineligible ITC of Rs. 100 in FY 2023-24 - Q- how to reverse this now ?
2) out of Rs 100 - availed 60. later paid 60 but not reported in 3b, accumulated in Cash Ledger (ECL) - so can i reverse this 60 and pay through cash ledger - while filing Feb 2025 GSTR3b or file DRC 03?
3) if i just reverse 60 - what about the non-availed 40 which is still lying in Electronic Credit Ledger?
4) Do i have to pay interest @24% (Reversal of ineligible ITC) on Rs 60 ? & Late payment of Interest @18% on 60- BOTH 24% & 18%?
Thank you