I HAVE TAKEN EXCESS ITC IN 18-19 GSTR-3B. IN THE SAME YEAR I HAVE REVERSED PARTALY EXCESS ITC IN GSTR-3B AND REMAINING EXCESS ITC I PAID BY DRC-03. SO NOW HOW TO FILE GSTR-9 FOR 18-19 ?
SEE EXAMPLE BELOW.
| FOR GSTR-9 18-19 EFFECT | ||||||
| CGST | SGST | |||||
| AS PER GSTR-3B 18-19 | 10000 | 10000 | ||||
| AS PER BOOKS 18-19 | 7000 | 7000 | ||||
| DIFFRENCE- | 3000 | 3000 | EXCESS CLAIMED | |||
| EXCESS ITC REVERSED IN 3B DURING THE YEAR [18-19] | ||||||
| NOVEMBER 18 3B | 1000 | 1000 | OTHER REVERSED -3B COLOUMN | |||
| DIFFRENCE-- | 2000 | 2000 | ||||
| PAID BY DRC-03 19-20 | 2000 | 2000 | ||||
| DIFFRENCE CLEARED-- | 0 | 0 | ||||
| HOW TO SHOW IN GSTR-9 ANNUAL RETURN OF 18-19 | ||||||
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