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GSTR 9 ITC less in books than availed

vijaykumar sindhi (CA) (113 Points)

14 May 2019

GSTR9 QUERRY - ITC availed 100000 ( as per 6A of GSTR 9) actual ITC as per books 90000. How to be shown in GSTR 9

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 14 May 2019

Show the ITC as per Books in table 6 (90000/-)

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vijaykumar sindhi (CA) (113 Points)
Replied 14 May 2019

Pankaj sir, Is table 6B to be shown Rs100000 and in Table 7 H other reversal Rs 10000

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 14 May 2019

No..... show 90000/- in 6B .
7H , is for reversal in regard to ITC 03.

Taxxpayer who has availed input tax credit (ITC) as reqular dealer and opted composition is required to reverse the ITC on stock
or where the Goods become wholly exempted, the taxpayer is need to reverse the ITC on stock .

pritesh (CA Final student) (7101 Points)
Replied 14 May 2019

Pankaj sir we can reverse in annual return if ITC wrongly availed...that need to reverse in table 7 After that we need to pay this through drc 03
correct?

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