Auto-reversal :

Although, the system shall do a de-duplication check when taxpayers file their returns, where offline utilities have been used or third party apps or software has been used, there is a possibility of having duplicate claims. If the claim is found to be duplicate, an amount equal to the ITC claimed on account of the duplicate claim will be
added to his output liability in the next return and shall become payable with interest for one month.

If there is a mismatch found in the ITC claim of the taxpayer, that is, if he has uploaded an invoice that has not been declared by the corresponding supplier or if he has modified an invoice to claim more credit than the tax declared by the supplier, the supplier may accept the liability in his next return and pay the tax alongwith interest payable on delayed payment of the tax. In such a case, in the next cycle, the ITC claim shall match with the invoice for corresponding outward supply and the ITC claim of the recipient shall get accepted. If the supplier fails to own up the tax liability in his next return, an amount equal to the ITC claimed on account of the mismatched claim will be added to his output liability in the next return and shall become payable with interest for two months.