Where ITC reversed less than required to be reversed then here is no specific column for reversal of such ITC in the GSTR-9. In the absence of the same, there could be two approach to deal with the same
1. The ITC may be shown net of ineligible ITC. This would result in difference as per GSTR-3B viz a viz final ITC to be taken in GSTR-9 which may have to be explained by the auditor in GSTR-9C.
2. Such excess credit may be reversed by disclosing it in the Table 7H of the GSTR-9.