During FY 2018 19 excess ITC Claimed of Rs 10000/- in 3B, while less ITC claimed in FY 2019 20 in 3B, How to reflect the same in Annual return of 2018 19 & 2019 20?

Reply- There is no specific column to report excess claimed ITC while filing the annual return.  Excess ITC should be reversed via DRC-03. 

As per Section 50(3) of CGST Act, a taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty-four percent.

Claiming less ITC in the subsequent year is not a proper procedure. The taxpayer is advised to report actual and eligible ITC while filing an annual return.