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)

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)

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)

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)

13 August 2022 Full amount to be shown in table 6B

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