Reversal ITC in books

mahesh chitpur (nothing) (59 Points)

03 March 2021  
I have reversed ITC in books because wrong uploading of Invoice. i.e., B2B shown in B2C or not shown in GSTR - 1 by my suppliers.
Now have reversed ITC in my books by passing accounting entry.

Creditor a/ c dr 50
To ITC Receivable A/c 50

Being Input Tac Credit reversed due to wrong uploading of invoice/ non uploading of invoice by supplier in GSTR- 1

Now I want recover GST amount paid by me on Purchase as Supplier failed to upload invoice.

Now recovery of gst amount from supplier is my income or not.

Please, guide me with Detailed accounting entries in books.

Thanks in advance