Annual return

This query is : Resolved

Suraj Mishra PECPL (Querist)
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29 August 2019 Dear Sir/ Madam,

How to show ITC which was not reversed in GSTR-3B from 01.07.17 to 31.03.19 for FY 2017-18.

In Annual Return form-9, there is point no. 7 to show ITC reversal. Query- in point 7, we have to show ITC which was reversed in GSTR-3b point no.4. Can we show here the ITC which was not reversed in GSTR-3B from 01.07.17 to 31.03.19 or not

CA Anita Bhadra

CA Anita Bhadra (Expert)
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29 August 2019 No
That is not required to be shown in Table 7
In case , ITC is not reversed in any returns then DRC-03 is required to be filed for the said reversal.

Suraj Mishra PECPL

Suraj Mishra PECPL (Querist)
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29 August 2019 Thanks a lot Ma'm.
One more query- Mobile connection provided to us and monthly bill comes in the name of our company. Monthly limit per employee is Rs 350 (inclusive of GST). Suppose bill in a month is Rs 650 for a employee, we pay full amount of Rs 650/- to mobile service provider and deduct Rs 300/- from the employee salary. Where to show the reversal of ITC on Rs 300/- in Form-9. Sec42 or what

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