In this Article we will discuss how to reverse ITC in Annual Return for the financial year 2017-18 and also for FY 2018-19.

Taxpayers has not reversed ITC on many occasions like

  1. Excess claim of ITC,
  2. Reversal of common ITC in Rule 42/43,
  3. Reversal of ITC due to non-payment within 180 days etc.
  4. Reversal of ITC taken in TRAN-1/2 inappropriately and many others

In numerous cases, ITC has not been reversed by taxpayers through GSTR-3B or DRC-03 before 31-03-2019 in case of FY 2017-18 and before 20-10-2019 in case of FY 2018-19.

Now taxpayer wants to reverse this ITC in Annual Return to make good his wrong ITC claim. Question arise how to reverse the ITC in Annual Return ? Whether it should be shown in Table 7 of GSTR-9 which deals with reversal of ITC or Table 13 of GSTR-9 ?

GOODS AND SERVICE TAX GST

It is pertinent to note that Table 7 can be used for showing reversal of ITC which has been reversed within FY 2017-18 itself through GSTR-3B or DRC-03.  Now what to do ?  Further to it mare showing the ITC reversal in Table 7 would not be suffice as amount of ITC should be debited from Input Credit Ledger maintained at GST portal or should be paid through cash ledger as in the case of output tax liability. When taxpayer show the amount of reversal in Table 7 without actually reversing the same, it would be considered as wrong declaration in GSTR-9 (Annual Return). Therefore care must be taken before showing any such reversal in GSTR-9. One can follow below mentioned steps for proper declaration of ITC reversal in his annual return.

i) Taxpayer must prepare a working preferably in tabular format for reversal of ITC containing therein all details apparently clear. This detail should separately show reversal of ITC with respect to IGST, CGST and SGST/UTGST.

ii) Now taxpayer should prepare DRC-03 online by logging in to GST portal and pay the liability of ITC reversal with interest upto date @ 24% per annum. The nature of payment in DRC-03 should be selected as “Voluntarily – 73(5)”. Do not forget to mention clearly in DRC-03 that liability has been paid for ITC reversal for a particular financial year. The details made in tabular sheet should be attached with DRC-03. The DRC-03 should be filed with digital signature or EVC.

iii) Now amount of reversal of ITC through DRC-03 should be reflected at Table 13 of GSTR-9 (Annual Return).

In this way the ITC for FY 2017-18 can be reversed in Annual Return. Hope this article will help the taxpayers in filing their annual return in perspective of ITC reversal.

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61 Comments

  1. Bobby p says:

    Itc reversal was not done in GSTR3B returns related to fy 2018-19…how can we made reversal while filing gstr9 for the financial year 2018-19..where we have to report in gstr9

  2. sarita says:

    Dear Sir,

    I have made a wrong reversal of itc under Others in GSTR3B of March2020. but the same is not reflecting in the Annual Return of Fy2019-20. If i am filing the Annual return without showing the reversal wil get reflected in the credit ledger .

    Pls advice

    1. nitinkumsgl says:

      Reversals done through GSTR-3B would not be auto fetched by GSTR-9. These are to be shown in Table 7 by putting figures by yourself. Where ITC is reversed due to excess claim, it is better to show net ITC in Table 6B and get negative figure equal to reversal of ITC in Table 6J. Do not show it in Table 7 in that case.

    2. sarita says:

      Dear Sir,

      That reversal of itc i have passed by mistake can i get it corrected in annual return for crediting the reversed
      amount in the credit ledger . pls advice

    3. saritha says:

      Thanking you for the swift response , I have paid Rs.11617/- towards DRC-03 from my credit ledger. I checked the ledger of GST in our books and found that this amount was showing less from the ledger . By overthinking I passed as reversal under others in the GSTR3B OF MARCH2020. Later only striked that amount got automatically debited from the credit ledger while I made the payment of DRC-03. Now the debit is doubled in credit ledger , sir shall i reverse it .

  3. SARITHA says:

    Dear Sir,

    I have passed a reversal in SGST in GSTR3B of march20.but when i opened the Annual Return of 2019-20 that reversal is not reflected. i need to remove it from the credit ledger , if i am filing the annual return without that reversal will it effect the credit ledger. pls advice

  4. Laxmi Khedia says:

    Sir, in 2a import of goods from overseas on bill of entry shows input in Feb 19 but I took the itc of import on May 19 after getting invoice ie in next financial year 19-20…so how I will show it in gate 9 of 2018-19.

    1. nitinkumsgl says:

      Yes you will show it in GSTR-9 of FY 2018-19. You have to show input credit of import claimed in FY 18-19 clubbing the import ITC which is claimed in May 2020 but pertains to FY 2018-19. Show the combine figure in Table 6E. Also fill same figure in Table 8G of GSTR-9.

      Moreover you are not suppose to wait for exporter invoice for claiming of ITC. In case of import of goods, proper document for claim of ITC is bill of entry and duty paying document which you already got in FY 2018-19 itself.

  5. kamesh says:

    i have taken excess credit in 2018-19 by mistake can i reverse this in 2020 and pay intrest thru drc03 or i need to reverse everything only thru drc03

    1. nitinkumsgl says:

      You have claimed CGST and SGST wrongly. Show correct figure of CGST and SGST Input in Table 6B of GSTR-9. You will get negative figure in Table 6J of GSTR-9 equal to wrong claim of CGST and SGST. Pay this amount thru DRC-03 alongwith interest using Cash ledger subsequent to filing of GSTR-9. With regard to short claim of ITC for IGST, show ITC of IGST equal to claimed in GSTR-3B. Show short claimed ITC of IGST in Table 8C of GSTR-9 and Table 13. Consider it as you have claimed the short ITC of IGST before 3B of September 2019.

    1. nitinkumsgl says:

      You have claimed IGST wrongly. Show correct figure of IGST Input in Table 6B of GSTR-9. You will get negative figure in Table 6J of GSTR-9 equal to wrong claim of IGST. Pay this amount thru DRC-03 using Cash ledger subsequent to filing of GSTR-9. With regard to short claim of ITC for CGST and SGST, show ITC of CGST and SGST equal to claimed in GSTR-3B. Show short claimed ITC of CGST and SGST in Table 8C of GSTR-9 and Table 13. Consider it as you have claimed the short ITC of CGST and SGST before 3B of September 2019.

  6. subramanian says:

    sir,
    During the financial year 2017-2018 I had an excess input tax credit(GSTR 9) which i did not claim refund and the same was carry forwarded to next year 2018-2019.But my GSTR 9 (2018-2019) again shows in colom 6 K. What should i do ?

    1. nitinkumsgl says:

      Column 6K deals with Transitional Credit. If you have claimed all your Transitional credit in FY 2017-18 itself and also reflected in GSTR-9 of FY 2017-18, then just remove the figure from Table 6K of GSTR-9 of FY 2018-19. It is double reporting. Email me at [email protected] for any further query.

  7. KAPIL says:

    1. sir i take excess claim itc of 2017-18 and reversed in 2018-19 3b. in less amount in 4a coloumn of 3b instead of reverse shows in table. now what i can in GSTR 9 of 2018-19
    2. i take itc in 2018-19 of vehicle insurance but reveresed in 2019-20 what treatment of GSTR 9 of 2018-19.
    3. i claim march 2018-19 reverse charge itc in april 2019-20. what treatment of GSTR 9 of 2018-19.

    1. nitinkumsgl says:

      1. sir i take excess claim itc of 2017-18 and reversed in 2018-19 3b. in less amount in 4a coloumn of 3b instead of reverse shows in table. now what i can in GSTR 9 of 2018-19

      Ans. It is like no reversal done. You have to consider it as no reversal done in FY 2018-19. Because you can not prove it. Show ITC asper books in Table 6B of GSTR-9 and let negative amount arrive in table 6J. Pay the excess amount of ITC through DRC-03

      2. i take itc in 2018-19 of vehicle insurance but reveresed in 2019-20 what treatment of GSTR 9 of 2018-19.

      Ans. Show eligble ITC in Table 6B. Let the negative amount arrive in Table 6J equal to amount of ITC of vehicle insurance. Show the amount of reversal in Table 12 of GSTR-9.

      3. i claim march 2018-19 reverse charge itc in april 2019-20. what treatment of GSTR 9 of 2018-19.

      Ans. Table 4 of GSTR-9 you will show actual paid amount of RCM liability i.e. April 18 to March 19. You will show in Table 6D the ITC of RCM which is actually claimed during the year i.e. April 18 to Feb 19. The difference that is equal to March RCM ITC shall be disclosed in Table 13 of GSTR-9.

      If still there is any problem email me at [email protected] for my mobile number.

  8. Aseem Mahajan says:

    We claimed excess ITC in 2018-19 but revered in 2019-20. please tell us how to report in annual return of FY 2018-19. Thank you. Can we put negative figure in Table 6.

    1. nitinkumsgl says:

      Mention figures asper books of accounts in Table 6B of GSTR-9

      Let the negative amount arrive at Table 6J to the extent of excess ITC.

      Show the reversal of excess ITC in Table 12 of GSTR-9.

      There will be no unreconciled amount of ITC due excess ITC in GSTR-9C by following this procedure.

  9. R.S.Kumar says:

    Hello Sir.
    Please guide me.
    1. If I have availed ITC , but my vendor has not shown invoice in GSTR1 & 3B. will i have to reverse ITC inspite of having Valid Tax Invoice & how & where it will reflect in MY GSTR9.
    2. If i have reversed excess or ineligible ITC claimed of 2017-18 & 2018-19 in GSTR3B of February 2019, where it will reflect in GSTR9.

    1. nitinkumsgl says:

      Regarding invoice not reflecting in GSTR-2A and 3B not filed by supplier, fourth conditions of section 16(2) is not fulfilled, therefore ITC claimed need to be reversed. If this problem is relevant to FY 2019-20 then you can reverse it in 3B of September 2020. Otherwise reverse the ITC thru DRC-03

      Regarding how to show reversal of ITC in GSTR-9, WHERE YOU REVERSE THE EXCESS ITC OF FY 17-18 IN GSTR-3B OF FY 2018-19. THERE WILL BE NO IMPACT ON GSTR-9 OF FY 2018-19. THERE WILL BE NO MENTION OF THIS REVERSAL IN ANY TABLE OF GSTR-9. FOR DETAILED INFORMATION YOU MAY GO THROUGH ANOTHER ARTICLE Link https://taxguru.in/goods-and-service-tax/show-gstr-9-fy-18-19-adjustments-fy-17-18.html. You still have doubt then email at [email protected]

  10. SANJAY RUPANI says:

    Respected Sir,
    I have some queries regarding GSTR 9 filing For 2018-19.
    A. If my supplier has not shown invoice in his GSTR 1, can I claim ITC as I have valid invoice. Because due to this there is difference in my GSTR 3B n GSTR2A. Where to show this in GSTR 9.
    2. I forgot to show one purchase invoice in my 3b. It shows in 2A . Where to show that invoice in GSTR 9. can I claim ITC on that invoice,
    3. One of my supplier has shown my invoice in IGST instead of CGST & SGST. Hence 2A shows credit amount in IGST & Liability in CGST & SGST. Supplier says he will reconcile this in his GSTR9 .How to show this in My GSTR 9.
    4. If there is difference in my 2A & 3B amount. How to match & where to show in GSTR 9.
    5. If my supplier forgot to show invoice in GSTR 1 & 3B. I have already claim ITC. He is ready to refund tax amount by cash. How to reverse this ITC in GSTR 9.

    1. nitinkumsgl says:

      Q1. If my supplier has not shown invoice in his GSTR 1, can I claim ITC as I have valid invoice. Because due to this there is difference in my GSTR 3B n GSTR2A. Where to show this in GSTR 9.

      Ans. If supplier has not shown invoice in his GSTR-1 but has paid tax through GSTR-3B, ask the supplier the reason of non inclusion in GSTR-1. The supplier may have been shown that invoice on another GSTN or shown as B2C supply or completely missed the invoice. In any case get a declaration from Supplier that he has discharged tax liability regarding that invoice and it will be good if you collect a CA certificate regarding this. If supplier gives declaration your credit is good and let the difference arrive in Table 8D upto that amount of credit.

      Q 2. I forgot to show one purchase invoice in my 3b. It shows in 2A . Where to show that invoice in GSTR 9. can I claim ITC on that invoice.

      Ans. : Legally input credit of a financial year can be claimed upto due date of September 3B of following financial year i.e. 20th October. However you can assume to take it in such a way that you have claimed that ITC before 20th October in any of the GSTR-3B of following finanical year. Prepare your working of GSTR-9 in such a way that you show that you have claimed ITC of that invoice in next financial year. It can be done and quite possible through proper reconciliation.

      Q 3. One of my supplier has shown my invoice in IGST instead of CGST & SGST. Hence 2A shows credit amount in IGST & Liability in CGST & SGST. Supplier says he will reconcile this in his GSTR9 .How to show this in My GSTR 9.

      Ans. : Your ITC is valid regarding this invoice. Get a declaration from supplier that he has corrected the tax in GSTR-9. Better to take a certificate from Chartered Accountant also. Let the difference arrive in Table 8D upto that extent.

      Q4. If there is difference in my 2A & 3B amount. How to match & where to show in GSTR 9.

      Ans. : If whole the ITC of GSTR-2A is correct, prepare a reconciliation to find for which invoice there is difference in 2A and 3B. If those invoices are geniune and booked in books of accounts without taking ITC, you can take that ITC and show that ITC in Table 8C and Table 13.

      Q5. If my supplier forgot to show invoice in GSTR 1 & 3B. I have already claim ITC. He is ready to refund tax amount by cash. How to reverse this ITC in GSTR 9.

      Ans. Reverse the ITC in books of accounts now and stand debit from party in books of account. Pay the amount equal to ITC and interest thereon through DRC-03. Do not show this ITC in Table 6B and let the negative amount arrive in Table 6J upto that extent.

      See my another article on how to show adjustments of FY 2017-18 in GSTR-9. https://taxguru.in/goods-and-service-tax/show-gstr-9-fy-18-19-adjustments-fy-17-18.html

  11. Dimple says:

    Dear Sir,

    I have claimed excess ITC in GSTR – 3B for the financial year 2018-19 which was not reversed. The reason for claiming the excess GST was:
    1) The supplier had provided a GST invoice stating GST as INR 200 but as per GSTR 2A, the GST was only INR 50
    2) Error on my part as I claimed the same amount twice

    Should I pay GST through DRC-03 now for both 1 and 2? If yes, how should such payment be reflected in GSTR-9?

    1. nitinkumsgl says:

      You can reverse the excess ITC through GSTR-3B of September 2020 by putting the amount in “Other Reversal” in Table 4 of GSTR-3B. If September 2020 GSTR-3B already filed, then reverse the amount through DRC-03 as “Voluntary Payments”. It is for both cases 1 and 2.

  12. GAURANG says:

    I HAVE CLAIMED EXCESS ITC IN 21017-18, THAT WAS DULY REVERSED IN 18-19 AND THE REVERSAL AMOUNT WAS MENTIONED IN TABLE 12 OF GSTR-9 ANNUAL RETURN 17-18. HOW TO SHOW TREATMENT IN 18-19 ANNUAL RETURN? PLEASE CLARIFY

  13. VENKAT says:

    Sir,
    I mistakenly[Typing Error] claim ITC in GSTR-3B of Rs.16,46,137 in the Month of April 2019 instead of 16,461.37. I rectify the same in the next month May 2019 return by reversal of ITC as others after deducting the correct ITC of April and May 2019.
    now how will it impact in annual return. and What i need to do for the same?

    1. nitinkumsgl says:

      FILL FIGURES OF ITC IN TABLE 6B OF GSTR-9 ASPER BOOKS OF ACCOUNTS. THERE WILL BE NEGATIVE AMOUNT EQUAL TO EXCESS ITC CLAIMED IN TABLE 6J. LET IT ARRIVE THERE. FILE GSTR-9 WITH NEGATIVE VALUE IN 6J. DO NOT FILL REVERSAL OF ITC EITHER IN TABLE 7 OR TABLE 12. IF YOU HAVE TO FILE GSTR-9C, ENCLOSE A RECONCILIATOIN STATEMENT IN PROFORMA GIVEN IN MY ANOTHER ARTICLE. Link https://taxguru.in/goods-and-service-tax/show-gstr-9-fy-18-19-adjustments-fy-17-18.html

  14. VENKAT says:

    Sir,
    I mistakenly claimed ITC in GSTR-3B as 16,46,137 instead of 16,461.37 in the month of April 2019. In May 2019, I immediately reversed the same in GSTR-3B after deducting the Correct ITC for the Month of April and May in other Reversals.
    what impacts will it create in GSTR 9 for the year 2019-20?

  15. Maulik says:

    Dear sir
    I did a reversal of ITC for 2018-19 in July 2019 but system deducted the amount of SGST and CGST from IGST. To rectify this, I added the amount deducted in IGST in 3B of September. Now what corrective action to be taken?

    1. nitinkumsgl says:

      You may have put figures of SGST and CGST in Table 4 of GSTR-3B in “Other Reversal”. Where there is no or less ITC of CGST and SGST, system add the amount to output tax liability and setoff it with available ITC whether it is IGST or CGST/SGST. If this has happen you need not to correct it as it is already correct. Where IGST is subsequently added back, it should be subtracted from subsequent month IGST Credit. You should put your query with more information.

  16. MUTHU U N says:

    IF I CLAIMED EXCESS ITC IN SEPTEMBER 2018 AND THE SAME WAS NOT REVERSED IN 18-19,19-20. AT THE TIME OF FILING GSTR 9 & 9C OF 18-19 IN OCTOBER 2020 ONLY, THE EXCESS CLAIMED ITC COMES IN TO NOTICE.
    NOW WHETHER THAT ITC CAN BE

    REVERSED IN SEPTEMBER 2020 GSTR 3B AND PAY INTEREST ALONE THROUGH DRC 03
    OR
    ENTIRE EXCESS CLAIMED ITC WITH INTEREST TO BE PAID THROUGH DRC03

    KINDLY PROVIDE A SUGGESTION.

  17. Vatsal Agarwal says:

    Dear Sir,
    In F.Y 2019-20 our firm has claimed the following ITC in GSTR 3B:
    CGST SGST
    142000 142000
    However, while compiling our books of accounts of F.Y 2019-20 we came to know that the party on whose bill we claimed CGST and SGST of Rs 142000 each has only filed GSTR 1 and Not Filed its GSTR 3B. The firm has closed its registration.
    Now, we have to reverse the ITC that we already claimed in July 2019 as we can make changes for F.Y 2019-20 till September 2020 only.
    Can you kindly guide as to how shall we reverse the ITC of 2019-20 in GSTR 3B of September 2020? As well as its treatment in books of accounts?

    1. nitinkumsgl says:

      Do entry on 31-03-2020

      GST Expenses Dr. 284000/- (Indirect Expenses)

      CGST Input Reversal Cr. 142000/- (Current Liability)
      SGST Input Reversal Cr. 142000/- (Current Liability)

      Now while filing GSTR-3B show CGST and SGST reversal in “Other Reversal”

      Offset liability either through Credit Ledger or Cash Ledger or both and File GSTR-3B

      Pass entry on 30-09-2020

      CGST Reversal Dr. 142000/-
      SGST Reversal Dr. 142000/-

      GST Payable Cr. 284000/- (Current Liability)

  18. Harsha says:

    Hello Sir,
    I have claimed excess ITC in 2018-19 & I have not reversed it till date. Please, guide me in which column should I show the reversal of ITC? And, should I make the payment through DRC03? Also, do we have to add the same in Table 4?

    1. nitinkumsgl says:

      Table 6A will show ITC as you have claimed through GSTR-3B including excess ITC. You must show correct values of ITC in Table 6B of GSTR-9. As you have claimed excess ITC there will be difference arriving in Table 6J equal to excess ITC. Let it arrive there. ITC can not be reversed in GSTR-9. Do not show reversal in any Table. Now pay amount of excess ITC through DRC-03 using Cash Ledger with interest thereon. Do not show such payment in Table 4 as this table is for outward supply and Inward supply on which RCM liability incurred.

  19. vvs sravan says:

    Dear sir,

    I have claimed excess input in gstr – 3b for the financial year 2018-19 which was not reversed in the financial year 2018-19 & 2019-20. I have some queries please help me on these.

    Example : Input as per books :

    As per books As per GSTr-3b
    Cgst : 900 1000
    sgst : 900 1000

    so I have claimed excess of Rs.100 in gstr-3b in the financial year 2018-19 which was not reversed in the financial year 2018-19 & subsequent years.

    Query :1

    In table no 6a of gstr-3b input will be 1000/- ( data from gstr-3b).

    while segregating the input i,e input on purchases ,services, capital goods and rcm will i need to give break up for 1000/- or 900/-. when i read the technical guidance note issued by icai they mention that difference in table 6j ideally will be zero.

    Please clarify on this also how to rectify this excess input?

    1. nitinkumsgl says:

      Asper your example, you must give breakup of 900/- in Table 6. Let the difference of Rs. 100/- arrive in Table 6J. Pay the amount of excess ITC of Rs. 100/- thru DRC-03 using cash ledger. Enclose working of excess ITC in PDF format with DRC-03. Do not forget to pay Interest @ 18% since date of claim of excess ITC till date of payment.

  20. saurabh says:

    sir
    how to show in gst r9 if i excess reverse the itc and excess claim of input.
    CGST SGST IGST TOTAL
    ITC as per book 303,859.10 303,859.10 936,990.33 1,544,708.53
    I/P Input from other sources 4,804.99 4,804.99 3,226.02 12,836.00
    Less ITC Return (42,515.23) (42,515.23) (122,579.10) (207,609.56)
    TOTAL 266,148.86 266,148.86 817,637.25 1,349,934.97

    CGST SGST IGST TOTAL
    ITC as per GST 305,154.54 305,154.54 938,685.79 1,548,994.87
    I/P Input from other sources 4,804.99 4,804.99 3,226.02 12,836.00
    Less ITC Return (49,532.47) (45,541.47) (122,579.11) (217,653.05)
    TOTAL 260,427.06 264,418.06 819,332.70 1,344,177.82

    1. nitinkumsgl says:

      Where reversal has been done for excess claim of ITC, do not show it in Table 7 of GSTR-9. Enter your ITC asper books in TAble 6B and 6D for B2B supply and RCM supply respectively. There will be a negative figure in Table 6J for excess ITC claimed which has been reversed during the financial year itself or in the next financial year. If reversal has been done in same financial year, no need to show it in Table 7. If reversal has been done in next financial year then show it in Table 12 of GSTR-9. Where excess reversal is done, then such excess reversal should be shown in Table 6M if reclaimed in the same financial year.

  21. Shalini Gupta says:

    Hi Sir,
    I have claimed Excess ITC in FY 2018-19, and forgot to reverse it while filing returns for Fy 2019-20 now the Firm has cancelled its registration. I have only claimed the ITC and not utilized it against payment of GST. Please guide me how can I reverse this ITC in GSTR9 of 2018-19. Do I need to pay DRC-03?

    1. nitinkumsgl says:

      ITC can not be reversed in GSTR-9. You must show correct values of ITC in Table 6 of GSTR-9. If there is difference arriving in Table 6J then let it arrive there. Need not to pay through DRC-03. You may reply to proper officer in case of any notice, that ITC equal to or more than excess ITC is already lapsed on cancellation.

  22. Zubin Mehta says:

    Sir, i claimed input but counterparty not filed gstr1 till date relating to year fy 17-18,18-19 & 9-20, now his gst registration got cancelled, now what to do for input availed by me and if as a recipient of goods i need to reverse it than how to reverse such input and that whether through gstr 3b or drc 03 , as i already have filed gstr9 for 17-18 ?? Please help me with this

    1. nitinkumsgl says:

      Regarding 2017-18 and 2018-19, you must prepare a working preferbly in excel showing complete particulars invoice wise so that it can be understood that for which invoices you are reversing ITC. You have to file DRC-03 for each financial year separately and enclose that working of Invoicewise data with DRC-03. Do not forget to charge interest on this ITC. With regard to ITC of FY 2019-20, you can reverse it thorugh GSTR-3B upto 20-10-2020 or any time through DRC-03.

        1. nitinkumsgl says:

          ITC which has been claimed in excess for FY 18-19, can be now paid through DRC-03 using cash ledger. For this prepare proper details and enclose the details with DRC-03.

  23. Kamal says:

    Sir
    I have claimed excess ITC in 17-18 which I have reversed in GSTR-3B of 18-19. I have shown such reversal in GSTR-9 of 17-18 in Table 12.
    Now while preparing GSTR-9 of 18-19, where I shall show such reversal which pertain to 17-18 but reversed in 18-19 ?

    1. nitinkumsgl says:

      In my view, Table 7 is for ITC reversal done during financial year for which GSTR-9 is being filed. Therefore there is no need to show it in Table 7 of GSTR-9. As doing so will double the reporting as you have already shown it in Table 12 of previous year GSTR-9. You should not report this reversal in GSTR-9. Further for adjustments of FY 2017-18 in GSTR-9 of FY 2018-19, you can see my another article specifically on this topic. Link https://taxguru.in/goods-and-service-tax/show-gstr-9-fy-18-19-adjustments-fy-17-18.html

  24. kanish singhal says:

    respected sir
    i have claimed excess itc in f.y.2018-19 and i reversed such excess itc in sep 2019 3b return but such return was filed by us after due date
    now what we do in this scenerio

  25. Kavita Shah says:

    Table 12 specifically reads transactions declared between April to September 2019. But in this case we haven’t reversed it till October right? Say if I find out today that I have claimed excess ITC for the year 2018-19, what is the procedure?

    1. nitinkumsgl says:

      Firstly such wrong ITC which has been emerged now for FY 2018-19 would be reversed through DRC-03. Moreover such type of reversal is not expressly captured by GSTR-9. Now two views are possible. In one view you may declare it in Table 12 as otherwise you are not able to declare it in GSTR-9. Second view is to leave it and do not declare in Table 12. Whenever proper officer ask you, you may present DRC-03 for making good your liability of reversal.

  26. Amit Kaushik says:

    You are saying to show ITC reversal in Table 13 of GSTR 9 but table 13 is for ITC availed during the previous financial Year. Should it not be Table 12 (Reversal of ITC availed during previous financial year. Please clarify

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