GSTR 9 excess inputs aviled reversed in next FY

hello all...

In doing the gst return firm has taken the inputs like this ....


ITC as per books - 350000
ITC as per gstr 9 (gst website 3b populated) - 450000
excess inputs claimed in FY is 100000..

Firm has reversed this inputs in next FY that is April 2021..

so in reporting in gstr 9 how to show this....if we take as per above the diffn of 100000 will show...

or if we take it as other revrsal then in net ITC avilble will be 250000 ...


how to show this pls advice us...
Replies (2)
Quick Summary
This discussion addresses how to report excess input tax credit (ITC) claimed in a previous financial year (FY) that was subsequently reversed in the next FY. The user is seeking guidance on accurately reflecting this reversal in GSTR 9, specifically concerning the difference between book ITC and GSTR-9 declared ITC, and how to show this in the April GST returns and relevant GSTR 9 tables.

How you have treated it in the April GST returns ?

( Purchase returns ?,)

Any other mode ?

Show it in table 8 and table 12

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