The Goods and Services Tax (GST), on December 29, 2025, issued an advisory & FAQ on Electronic Credit Reversal and Reclaimed Statement & RCM Liability/ITC Statement.
The following has been stated namely: -
• To ensure correct and accurate reporting of reversed and reclaimed ITC and to avoid clerical mistakes, Electronic Credit Reversal and Reclaimed Statement (Reclaim Ledger) was introduced on the GST portal from August 2023 return period onwards for monthly taxpayers and from July-September 2023 quarter for quarterly taxpayers. This Reclaim Ledger captures the ITC temporarily reversed in Table 4(B)2 and its subsequent reclaim in Table 4(A)5 and 4(D)1.
• As of now taxpayer get a warning message if a taxpayer attempts to re-claim excess ITC in table 4D(1) than the available ITC reversal balance but the taxpayer is allowed to file its Form GSTR-3B.
• To the taxpayers, multiple opportunities have been given to report their opening balance, which was earlier reversed ITC but was not reclaimed till that time, for the newly introduced Reclaim Ledger.
• This statement can be viewed by the taxpayer by navigating to the Dashboard › Services › Ledger › Electronic Credit Reversal and Reclaimed.
