Itc issue in credit ledger

kaushal laturiya (article ) (263 Points)

11 August 2024  
in gstr 3b we claim itc and filed return but afterwards we not utilize it, excess itc is available in credit ledger, some month later we realize that we claim excess itc by mistake so we reverse it voluntary, now there is gst audit noticed issue by department, now my question is whether there is interest liability attract?? on itc reverse portion??