Question

ITC offset against excess liability which is rectified in annual return .

How we can get back ITC in GST credit ledger?

Answer

We are assuming that you have rectified your excess outward supplies and accordingly tax liability in table 4 of GSTR-9. Now reduce the same from Tax Payable column in Table 9. By doing this your tax paid will be shown in excess as compared to actual tax payable, thus you can apply for refund of excess tax paid. (Reply dt. 13/06/2019)