Reclaim input disclose in annual return 23-24

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Shiv Karwa (Querist)
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22 December 2024 F.y 22-23 mai supplier ne galat invoice show Kiya gstr1 mai.

Hamne same months input claim karke 3b mai 4b(2) mai reverse kar di f.y 22-23. Jo credit reversal ledger mai aa gaya

Ab may 2023 mai supplier ne credit note kar diya wrong invoice ke against mai

Hamne ne input reclaim kar li 3b mai or credit note ka reversal kar diya. Credit reversal reclaim wali ledger se less ho gaya we also so this reclaim input in 3b 4D(1)

Now where that reclaim input to show in gstr9 and 9c

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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12 August 2025 Got it! Here's how to report the **reclaimed ITC on credit note** in GSTR-9 and GSTR-9C for FY 2023-24, based on your case:

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## Situation Recap:

* FY 22-23: Supplier showed a wrong invoice in GSTR-1.
* You claimed ITC on that invoice in GSTR-3B but reversed the ITC in 4B(2) (due to wrong invoice) in FY 22-23.
* Now in May 2023 (FY 23-24), supplier issued a **credit note** against the wrong invoice.
* You reclaimed ITC in GSTR-3B (FY 23-24) by including it in **4D(1)** (ITC reclaimed on credit note).
* Ledger reflects reduced reversal accordingly.

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## Where to Show in GSTR-9 & GSTR-9C for FY 2023-24:

| Transaction | GSTR-9 Table | GSTR-9C Reporting Notes |
| --------------------------------------------- | --------------------------------------------- | ---------------------------------------------------------------------------------------------------------------- |
| ITC reclaimed on credit note | Table 4D(1) — ITC reclaimed | Show amount reclaimed and provide reconciliation/explanation that this relates to reversal done in previous year |
| Corresponding reversal (earlier reversed ITC) | Not shown here (already reported in FY 22-23) | Refer as prior year adjustment and provide reconciliation note |
| Impact on turnover / tax liability | Not applicable here | Disclose reconciliation impact clearly in audit report |

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## Key Points:

* **4D(1) in GSTR-9** captures ITC reclaimed on account of credit notes received in current FY.
* Since reversal was made in earlier FY, the **reclaim is a current year adjustment**.
* Provide clear explanation in **GSTR-9C audit report** to avoid mismatch notices.
* Keep documentary evidence of credit note and ITC reclaim for audit.

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If you want, I can help draft the reconciliation statement or audit note for this reclaim. Would you like me to?

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