" 3. ITC canâ€™t be availed or reversed through Annual Return:
No input tax credit can be reversed or availed through the annual return. If taxpayers find themselves liable for reversing any input tax credit, they may do the same through FORM GST DRC-03 separately. Thus, GSTR 9 donâ€™t have any impact on Credit Ledger."
I read this in above mentioned link. Please guide in this matter as I am totally confused Sir.