What type of transactions are tracked under the ITC Reversal / Reclaim account?

While filing GSTR-3B, you can adjust the ITC (Input Tax Credit) values in Zoho ERP. When you adjust ITC, these amounts are recorded under the ITC Reversal/Reclaim account. Once ITC values are tracked in the ITC Reversal/Reclaim account, they cannot be edited directly. To modify these values, you must unfile the return, update the adjusted ITC amount, and then mark the return as filed again.