Where to show ITC re-claim amount in GSTR 9

This query is : Resolved

Quick Summary

ITC reclaimed is not reported separately in GSTR 9. Show total ITC in Table 6 and reversals in Table 7. Negative Table 8D does not indicate excess claim if net ITC is nil. No tax liability arises, but keep reconciliation for audit.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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31 December 2025 Dear Experts,

While reversing the ineligible ITC in 3B return, instead of reversing it under Sec. 17(5), we reversed it under the heading " Others ". Then, in the subsequent month, we reclaimed the said ITC and again reversed it in the same month in the relevant section.
Now, in GSTR9, where should we mention the ITC reclaimed amount, because, in table 8(D), this ITC amount is being shown as a negative figure, which means, the ITC claimed tru 3B is more than that available tru 2B. How to rectify it ?
If we file the GSTR 9 return as it is, will the GST officer claim this amount as excess ITC availed and will we be asked to pay that amount ?

Pls. advice.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 January 2026 ITC reclaimed amount is NOT shown separately in GSTR-9

Declare gross ITC in Table 6 and net reversals in Table 7

Negative Table 8(D) does NOT mean excess ITC

No payment required if net ITC benefit is NIL

Keep reconciliation note ready for audit safety

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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04 January 2026 Ok Sir, Thank you so much.

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