The procedure has to be completed through the GSTR-3B return filing for the month of October 2023 for which the due date is November 20. All taxpayers who are filing returns via the GSTR-3B form should avail the total input tax credit for 2022-23, mentioned in the GSTR-2B statements, in full and ensure the reversal of ineligible input tax credit, if any, through the 4B (1) table in the GSTR-3B form. Since the correct declaration of Integrated GST (IGST) input tax credit is critical for the State’s tax revenues, all eligible taxpayers should be diligent in this matter, the Commissioner, State GST, said.
Taxpayers who have mistakenly entered the input tax credit details in the 4B(2) table instead of 4B(1) in their previous returns should urgently contact the Taxpayer Service Division at the Office of the Joint Commissioner, Taxpayer Circle, or the GST Intelligence wing at the district level before filing their returns for October.
Source - https://www.thehindu.com/news/national/kerala/deadline-nearing-for-proper-declaration-of-input-tax-credit-in-gst/article67548320.ece#:~:text=November%2030%20is%20the%20last,and%20Services%20department%20has%20said.