ITC Reversal Paid in 3.1 Outward Supplies instead of ITC Reversal in 4B

Akshay Jain (Tax Consultant) (1024 Points)

13 August 2022  
Dear Sir, I was reconciling books and returns of my client it was observed that my staff has mistakenly reversed ITC (added amount) in table 3.1 instead of ITC Reversal in table 4B which was wrongly excess claimed in previous month on 2 bills due to clerical mistakes. Now my question is how can I solve this issue and if it is to be less paid in current month in GSTR-3B and paid by DRC-03 then will interest applicable becouse it was not utilised till wrongly payment in wrong head.