do we need to file DRC 03 for reversals of ITC during GSTR 9 filling?
example :
ITC claimed through GSTR 3B - Rs. 500.
Eligible ITC (GSTR 2A) - Rs. 400
ITC availed in GSTR 9 - Rs.400
thus
ITC reversed - Rs. 100.
do i need to reverse ITC of Rs. 100 by DRC 03?
CAclubindia
