26 December 2023
A car was purchased and cess of Rs.2Lakhs was there in default 3B and by mistake i availed it. Then in next month return i show reversal of cess and this automatically shown as cess liability in payment section. My question is now in GSTR9C whether to show this Rs.2Lakhs as liability in 9Q?
28 December 2023
No need to show it as liability as you have already done reversal. you can declare it as an ineligible ITC and mention that the same has been reversed in particular months' 3B.
CAclubindia
