Where to show ITC re-claim amount in GSTR 9
This query is : Resolved
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.
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.
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
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
04 January 2026
Ok Sir, Thank you so much.
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