GSTR 9 ITC REVERSAL

This discussion clarifies how to report excess Input Tax Credit (ITC) reversed in the same financial year within GSTR 9. If you've already reversed excess ITC in a subsequent GSTR-3B, you should show the gross amount in Table 6 and the reversal in Table 7 of GSTR 9. This method ensures accuracy and avoids issues with Table 8B, preventing negative differences with GSTR 2A. No need for DRC-03 payment if reversal is already done in GSTR-3B.