Input reverse in gstr-3b and gstr-9

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This discussion clarifies how to report reversed input tax credit (ITC) in your GSTR-9 return. If the reversal relates to the current financial year, report it in Table 7. If the ITC pertains to a previous financial year but was reversed in a later period, it should be declared in Table 12 of your GSTR-9. For Table 6B, you should report the full amount of input tax credit claimed.

jaigurudev

jaigurudev (Querist)
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12 August 2022 Please advice me
i have reverse some amount in gstr-3b in others due to excess claimed of input in same year
where to show this amount in gstr-9.should i reduce amount in gstr-9 in input claimed in gstr-3b
with thanks

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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12 August 2022 If the ITC reversed pertains to the financial year for which you are looking to file GSTR-9 then it should be shown in table 7 of 9 and if ITC pertaining to the financial year for which you are looking to file GSTR-9 has been reversed in subsequent financial year then it will be shown in table 12.
for example if ITC pertained to FY 21-22 only and it has been reversed in 3B of the same financial year i.e. 21-22 then it shall be shown in table 7. On the other hand if ITC pertaining to 21-22 has been reversed in subsequent period i.e. from April 22 till date then it will be shown in table 12.

jaigurudev

jaigurudev (Querist)
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12 August 2022 Respected sir, which amount i have to show in coloum no.6B full amount or full amount-reverse amount
with thanks

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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13 August 2022 Full amount to be shown in table 6B

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