Question ID : 21595
Amendment of Credit note issued by Others
A party has not deducted Input credit because of Credit note issued by other party in Dec 25 Can We amend while filing GSTR 3B for april by reversal of input credit in April 26 under 4(1)b table
Click here to Post Your AnswerAnswer ID : 86150
3B can not be amended , reverse in next month return upto time frame
Answer ID : 86151
Yes, ITC not reversed earlier against supplier’s credit note of Dec 2025 may be reversed in Apr 2026 GSTR-3B. Practically, Table 4(B)(2) – Others is more appropriate, though some taxpayers also use Table 4(B)(1). Interest implication may arise for delayed reversal if ITC was utilized.
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