GSTR 9 excess inputs aviled reversed in next FY

Ramya Bhat (254 Points)

07 February 2022  
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...