INTEREST

Mohit lodhi (student) (952 Points)

27 November 2018  
I have claimed 10000 excess ITC in GSTR-3B and utilised 5000 from that excess ITC and 5000 remained unutilized in electronic credit ledger.
In the next month I have reversed the full excess ITC claimed i.e. 10000

So on which amount I should pay the interest

1. 10000/- which I have claimed
or
2. 5000/- which I have utilised