Wrong itc ingstr-3b coloum4-b-1
This query is : Resolved
jaigurudev
(Querist)
22 December 2024
Respected sir,
i have wrongly claimed itc in 4-A-5 and reverse same in gstr-3b coloum 4-b-1
PLEASE ADVICE HOW TO REPORT THIS IN GSTR-9
I KNOW THAT I HAVE DONE MISTAKE BUT HOW TO RESOLOVE THIS?
WITH THANKS
i have wrongly claimed itc in 4-A-5 and reverse same in gstr-3b coloum 4-b-1
PLEASE ADVICE HOW TO REPORT THIS IN GSTR-9
I KNOW THAT I HAVE DONE MISTAKE BUT HOW TO RESOLOVE THIS?
WITH THANKS
12 August 2025
How to Report in GSTR-9?
1. Report the ITC Claimed in 4A(5)
Since it was claimed, show the ITC amount in Table 4A(5) of GSTR-9 (ITC availed on inputs/services).
2. Report the ITC Reversal in 4B(1)
Since you reversed the ITC in 4B(1) in GSTR-3B, also show the same reversal amount in Table 4B(1) of GSTR-9 (Reversal of ITC under section 16(2)).
3. Net Effect
The net ITC available after reversal will be correctly reflected.
This way, your GSTR-9 will show both the wrong claim and its reversal transparently.
Important Points:
No penalty or interest for correcting within the same FY by proper reversal.
Keep documents/records of the reversal and correction.
If reversal was done late or interest is applicable, ensure interest is paid.
1. Report the ITC Claimed in 4A(5)
Since it was claimed, show the ITC amount in Table 4A(5) of GSTR-9 (ITC availed on inputs/services).
2. Report the ITC Reversal in 4B(1)
Since you reversed the ITC in 4B(1) in GSTR-3B, also show the same reversal amount in Table 4B(1) of GSTR-9 (Reversal of ITC under section 16(2)).
3. Net Effect
The net ITC available after reversal will be correctly reflected.
This way, your GSTR-9 will show both the wrong claim and its reversal transparently.
Important Points:
No penalty or interest for correcting within the same FY by proper reversal.
Keep documents/records of the reversal and correction.
If reversal was done late or interest is applicable, ensure interest is paid.
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