GSTR-9 and ITC Reverse as per rules 42 or 43

In Table 7 of GSTR-9, you should report the ITC reversal in the "Others" section.

Here's why: - Rule 42 and 43 relate to ITC reversal for goods/services used for personal consumption, or for purposes other than business. -

Since you mentioned you don't avail ITC and reversed ITC in GSTR-3B, it's likely that the reversal is due to other reasons (e.g., incorrect availed ITC, or ITC on ineligible supplies).

 In this case, report the ITC reversal in the "Others" section of Table 7, as it doesn't fit into the specific scenarios covered under Rule 42 or 43.

 However, please consult a tax professional or GST expert to ensure you're meeting the necessary compliance requirements and accurately reporting the ITC reversal in GSTR-9.

In Table 7 of GSTR-9, you should report the ITC reversal in the "Others" section.

Here's why: - Rule 42 and 43 relate to ITC reversal for goods/services used for personal consumption, or for purposes other than business. -

Since you mentioned you don't avail ITC and reversed ITC in GSTR-3B, it's likely that the reversal is due to other reasons (e.g., incorrect availed ITC, or ITC on ineligible supplies).

 In this case, report the ITC reversal in the "Others" section of Table 7, as it doesn't fit into the specific scenarios covered under Rule 42 or 43.

 However, please consult a tax professional or GST expert to ensure you're meeting the necessary compliance requirements and accurately reporting the ITC reversal in GSTR-9.