GSTN Releases Advisory and FAQ on Electronic ITC Reversal, Reclaim Ledger and RCM Statement

The Goods and Services Tax Network (GSTN) has recently issued an advisory dated December 29, 2025, and FAQs (Frequently Asked Questions) regarding Electronic Credit Reversal and Reclaimed Statement and RCM Liability/ITC Statement.

The GST department had introduced Electronic Credit Reversal and Reclaimed Statement (Reclaim Ledger) on its portal, effective from the August 2023 return period for monthly taxpayers and effective from the July-September 2023 quarter for quarterly taxpayers. This was done to make sure there was correct and accurate reporting of reversed and reclaimed ITC and to avoid clerical mistakes.

This Reclaim Ledger shows the Input Tax Credit (ITC) that was temporarily reversed in Table 4(B)(2) and later reclaimed in Table 4(A)(5) and Table 4(D)(1).

Right now, taxpayers are sent a warning message if they try to reclaim more excess ITC (Input Tax Credit) in table 4D(1) than the available ITC reversal balance; on the other hand, they are also allowed to furnish GSTR-3B.

Taxpayers were given several chances to declare their opening balance of ITC that was reversed earlier but not reclaimed at that time, so that it could be properly shown in the newly introduced Reclaim Ledger.

Taxpayers can review this statement by following the pathway: Dashboard › Services › Ledger › Electronic Credit Reversal and Reclaimed.

FAQs (Frequently Asked Questions)

Question 1: How to view my Electronic Credit Reversal and Re-claimed Statement?

• Answer: Electronic Credit Reversal and Re-claimed Statement can be viewed by following: Dashboard › Services › Ledger › Electronic Credit Reversal and Re-claimed.

Question 2: How to view my RCM Liability/ITC Statement?

• Answer: RCM Liability/ITC Statement can be viewed by following: Dashboard › Services › Ledger › RCM Liability/ITC Statement.

Refer to the official advisory for complete information.