GSTR 9 tabel 7

Why did you reversed the ITC?

50% ITC Reversal in case of the Banking or NBFC sector should be reported under Rule 38 Table of GSTR-9. Ineligble ITC such as blocked credit on vehicle, life insurance, food etc. to be reported in 17(5). Balance reversal which are not specifically address should be reported in the Table-7(H) of GSTR-9 i.e. "Other-Reversal" The Other Reversal column also includes the ITC reversal on account of reclaimed.

If the ITC was reversed in GSTR-3B Table 4(B)(1) as permanently ineligible under Section 17(5), report it in GSTR-9 Table 7E – ITC reversed under Section 17(5). This generally covers blocked credit on motor-vehicle-related expenses and related repairs, subject to the statutory exceptions. Bank charges and stationery are not automatically blocked: classify them according to the actual supply and eligibility; if they are ineligible for another reason, the relevant Table 7 row may differ.

The GSTR-9 reconciliation should match the nature and amount of the reversal reported in 3B; the applicable rule is Section 17(5) of the CGST Act, read with the relevant CGST Rules, rather than one separate rule for all three expense types. Verify the invoice details and the reason for reversal before finalising the annual return.

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