Wrong itc ingstr-3b coloum4-b-1

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jaigurudev (Querist)
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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

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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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.

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