Gst annual return ITC Reversal Issue

This query is : Resolved

Amarnath (Querist)
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24 February 2022 Dear Sir / Madam,
In Feb 2021 , Rs 2300 has shown in ITC reversed (others column) in GSTR 3B. But this amount has not reflected in GSTR 9 . How to adjust this amount in GSTR 9 and where to fill this amount.Kindly explain as soon as possible.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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07 July 2024 To adjust the ITC reversed amount of Rs. 2,300 shown in the "Others" column of GSTR-3B in GSTR-9, you need to fill it in the appropriate sections of GSTR-9. Here’s a step-by-step guide on how to do this:

### Step 1: Identify the Reversal Category
First, identify the category under which the ITC was reversed. If it was reversed under "Others," it typically means it doesn't fall into specific reversal categories such as Rule 37, 42, 43, or 17(5).

### Step 2: Navigate to the Correct Table in GSTR-9
In GSTR-9, the table where you need to reflect the reversal of ITC is Table 7. This table captures the details of ITC reversals.

### Step 3: Fill in the Reversed ITC Amount in GSTR-9
1. **Table 7**: This table in GSTR-9 is used to report ITC reversals.
- **Table 7H**: If the ITC reversal was categorized under "Others" in GSTR-3B, you should enter the reversed amount in Table 7H ("Other reversals").

### Example Entry in Table 7H
```
Table 7: ITC Reversed
---------------------------------------------------------------------------
7H | Other reversals (pl specify) | CGST | SGST | IGST | Cess |
---------------------------------------------------------------------------
| | 2300 | 2300 | | |
```

### Step 4: Ensure the Total Matches
After entering the reversal amount in Table 7, make sure the total ITC reversed in Table 7 matches the total ITC reversal shown in your GSTR-3B for the financial year.

### Step 5: Reconcile with Books
Ensure that the reversal amount is reconciled with your books of accounts and the GSTR-3B filed returns.

### Summary
Here’s how to reflect the reversal of Rs. 2,300 in GSTR-9:
1. Go to Table 7 in GSTR-9.
2. Enter the amount in Table 7H as "Other reversals."

This ensures that the ITC reversal of Rs. 2,300 which was shown in GSTR-3B but not reflected in GSTR-9 is correctly reported.

If you need further assistance, consider consulting a tax professional or GST expert to ensure accuracy and compliance with GST regulations.

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