Question:-4

Please let us know where to show Double Credit availed in GSTR3B. As per Books same is not allowed and taken Twice on one Invoice.
We will be making payment by DRC-03 for the excess amount. But where to show the same amount in 3B.
If in table 6 we have to show the credit as per GSTR3B, then where to bifercate this double amount ??

Answer

ITC wrongly availed in GSTR-3B and not reversed till now is required to be shown in Table 6M i.e. "Any other ITC availed but not specified above" of GSTR-9 and Table 7H i.e "Other reversals" of GSTR-9.