Input reversal

Abhishek Selvam O (374 Points)

21 September 2020  
in the month of September 2019 excess input claimed in 2018-19 was reversed and in 2019 in cgst input rcm there was opening balance of that excess claim Rs.72000 In september 2019 input 200000 less reversal 72000 for that reversal what should be entry since it has been taken to CGST RCM?