Date of Advisory: 29 December 2025
Issued by: Goods and Services Tax Network (GSTN)
BACKGROUND
GSTN has introduced system-driven validations through:
1. Electronic Credit Reversal and Re-claimed Statement (ITC Reclaim Ledger)
2. RCM Liability / ITC Statement (RCM Ledger)
These validations aim to prevent excess or incorrect ITC availment. Earlier, only warnings were issued; now GSTR-3B filing will be blocked in non-compliant cases.
ITC RECLAIM LEDGER
Introduced from August 2023 (monthly) and July–September 2023 (quarterly).
Tracks ITC reversed in Table 4(B)(2) and re-claimed in Table 4(D)(1).
Path: Dashboard > Services > Ledger > Electronic Credit Reversal and Re-claimed
RCM LEDGER
Introduced from August 2024 (monthly) and July–September 2024 (quarterly).
Tracks RCM liability in Table 3.1(d) and ITC claimed in Table 4(A)(2)/(3).
Path: Dashboard > Services > Ledger > RCM Liability/ITC Statement
KEY VALIDATIONS
– ITC reclaimed in Table 4(D)(1) must not exceed available balance.
– RCM ITC claimed must not exceed RCM liability paid plus ledger balance.
Non-compliance will block GSTR-3B filing.
NEGATIVE BALANCES
ITC Reclaim Ledger: Mandatory reversal in Table 4(B)(2).
RCM Ledger: Either pay additional RCM liability or reduce ITC claim.
ACTION POINTS
– Review both ledgers immediately
– Correct negative balances
– Ensure reconciled reporting before filing GSTR-3B
REFERENCE
https://www.gst.gov.in/newsandupdates/read/643