Dealing excess ITC claimed in annual return

saud ahmed (Student CA IPC / IPCC) (270 Points)

23 November 2019  
i have claimed excess ITC in GSTR 3B in 17 18. which i have not reversed yet...
i have shown entire ITC bifurcation in table 6 including excess ITC...
Now how to deal such excess ITC that is shown in annual return, apart from payment through DRC 3.