Itc reversal through gstr 3b or drc-03

Jishad T (GSTP) (289 Points)

13 July 2019  

ITC WRONGLY CLAIMED IN 2018-19 DECEMBER MONTH, NOW I WANT TO REVERSE THAT EXCESS ITC (EXCESS AMOUNT NOT UTILISED  SO I WANT TO PAY INTEREST OR NOT??

ITC REVERSAL THROUGH DRC-03  OR GSTR 3B   WHICH IS CORRECT METHOD