GSTR 9 REPORTING QUERY

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?

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?

Yes, ITC reversed by mistake should be reported in Table 7H(1) - Other Reversals of GSTR-9 under the respective financial year.
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?

The reclaim of ITC reversed by mistake should be reported in Table 6H - Amount of ITC reclaimed (other than B above).
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?

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.
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?

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.
But since this is ITC reversal, it should ideally be reflected under Table 13 amendments for ITC, if it relates to previous FY corrections.
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