Query 1.ITC reversed by mistake in GSTR 3B how to report such case in GSTR 9, Sir in table 7 under which sub Coloumn? We can report in table "7H1 other Reversal coloumn" for itc reversed by mistake?
Query 2.sir if ITC reversed by mistake in FY 2019-20 and same is reclaimed in FY 2019-20, then where to report such itc reclaim in GSTR 9? We can report this reclaim of itc reversed by mistake in table 6H "Amount of ITC reclaimed (other than B above) under the provisions of the Act" or in table 6M "Any other ITC availed but not specified above"? which one is correct reporting for itc reversed by mistake ?
Query 3.in Query 2 if itc reversed reclaimed
in FY 2020-21 then we can report in table 13?
Query 4. In FY 2020-21 ITC Reversed by mistake relating to FY 2019-20 then we can report such itc reversed in table 12?
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GSTR 9 REPORTING QUERY
Replies (1)
Hey Ajnas! Let me clarify your GSTR-9 reporting queries about ITC reversals and reclaims:
Query 1:
ITC reversed by mistake in GSTR 3B — where to report in GSTR 9?
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Yes, ITC reversed by mistake should be reported in Table 7H(1) - Other Reversals of GSTR-9 under the respective financial year.
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This table captures reversals of ITC other than those specified elsewhere.
Query 2:
If ITC reversed by mistake and reclaimed in the same FY (2019-20), where to report reclaim?
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The reclaim of ITC reversed by mistake should be reported in Table 6H - Amount of ITC reclaimed (other than B above).
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Table 6M is for any other ITC availed but not specified, so 6H is more appropriate since this is a reclaim under provisions of the Act.
Query 3:
If ITC reversed in FY 2019-20 but reclaimed in FY 2020-21, where to report?
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The reclaim of ITC pertaining to a previous FY should be reported in Table 13 - Amendments to details of ITC of GSTR-9 for the FY 2020-21.
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This table captures amendments relating to previous financial years.
Query 4:
In FY 2020-21, if ITC reversed by mistake relates to FY 2019-20, where to report?
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The reversal of ITC related to a previous FY should be reported in Table 12 - Amendments to details of outward supplies if it relates to outward supplies adjustments.
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But since this is ITC reversal, it should ideally be reflected under Table 13 amendments for ITC, if it relates to previous FY corrections.
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If reversal was already reported in previous FY but requires adjustment, Table 13 is preferred.
Summary:
| Situation | Where to Report in GSTR-9 |
|---|---|
| ITC reversed by mistake (same FY) | Table 7H(1) Other Reversals |
| ITC reclaimed in same FY | Table 6H ITC reclaimed |
| ITC reclaimed in next FY | Table 13 Amendments to ITC |
| ITC reversed relating to previous FY | Table 13 Amendments to ITC |
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