In Table 4D of Gstr-3B for the month of March-20, we have reported Excess Ineligible ITC. for Instance actual ineligible ITC was 100/- and we have reported 250/-, and now we have to rectify the same. Is there any way to rectify it? Can we rectify it from Gstr-3b of FY 20-21 by reporting "zero" ineligibe ITC in Table 4D till we adjust the excess ITC of 150/- If YES, What is the time limit to do the same in Gstr-3b for FY 19-20.

Reply—Figures reported in GSTR-3B cannot be rectified once filed, as you have reported excess ineligible ITC, adjust this excess amount against ineligible ITC related to period tax period of March 2020. The time limit is given under section 16(4) is for claiming ITC, not for adjsuting excess reporting of ineligible ITC. So taxpayer can adjust that amount until such excess reporting becomes "zero".