Wrongly taken itc in gst3b

Reverse the IGST Tax Amount in Next month in Other Reversal Coloume. How long you avail the IGST Tax Amount you should pay the interest 18% (PA) Via DRC 03 When you Reverse.

yes , reverse the IGST in next month 3B return

if u have utilised this credit then u may pay interest otherwise u may opt not to pay interest ryt now ...

reverse that amount in subsequent month return by paying interest @ 24%

Interest can be paid at 18% instead of 24%. Section 50(3) which states about excess or wrong claim of credit is applicable when 42(10or Section 43(10) triggers. Presently there is no matching concept. So pay 18%. If there is subsequent demand, then we could pay differential 6% or litigate. there is no interest for delayed payment of interest