GSTR9 - ITC reversed & reclaimed - current year & previous year query.

Based on the query, here's a concise response: For the current year (FY 23-24), if ITC was reversed and reclaimed during the same year:

 1. _No need to show reversal and reclaim in GSTR-9_, as it doesn't affect the total ITC availed during the year.

For the previous year (FY 22-23), if ITC was reversed and reclaimed in the current year (FY 23-24):

 1. _Report the reversal in Table 12 of GSTR-9_ (Reconciliation of ITC claimed in GSTR-3B).

2. _Report the reclaim in Table 13 of GSTR-9_ (Reconciliation of ITC claimed in GSTR-3B with GSTR-2A). 

Ensure accurate reporting and maintain documentation to support the ITC reversal and reclaim. 

Sir my problem is also same situation if i report actual data show so please clear which data which part of table in gstr 9
i have reversed itc 180 days rs 565000 each head cgst and sgst include in amount reversed last year 22-23 is rs 48000 each head cgst and sgst and reclaimed also in fy23-24 rs.324000 each head cgst and sgst include in amount rs 48000 each head cgst and sgst so please clairify which amount show in correct table no.in gstr9 and and also clear reclaim balance rs241000 each head where to show in gstr9 and 9c

To accurately report the ITC reversal and reclaim in GSTR-9, follow this breakdown:

 Table 8A: Reversal of ITC 1. _Reversal of ITC (FY 22-23)_: Report the ITC reversed in FY 22-23, which is ₹48,000 each for CGST and SGST (total ₹96,000).

 2. _Reversal of ITC (FY 23-24)_: Report the ITC reversed in FY 23-24, which is ₹565,000 each for CGST and SGST (total ₹1,130,000).

Table 8B: Reclaim of ITC 1. _Reclaim of ITC (FY 23-24)_: Report the ITC reclaimed in FY 23-24, which is ₹324,000 each for CGST and SGST (total ₹648,000).

Table 12: Reconciliation of ITC claimed in GSTR-3B 

1. _Reconcile the ITC_: Reconcile the ITC claimed in GSTR-3B with the ITC available in GSTR-2A. 

This will help you identify any discrepancies. Balance Reclaim (₹241,000 each for CGST and SGST) 

1. _Report in Table 8B_: Since the balance reclaim of ₹241,000 each for CGST and SGST is part of the total reclaim, report it in Table 8B. GSTR-9C

Sir aap kya kahna chah rahe kuch samj nahi aaya

Dear Rama Chary Rachkonda Sir,

Thank you for your prompt reply.

Looks like there is misunderstaning in understanding my query.  

My query is regarding ITC on purchases.

Your seggestion for showing it in Table 12 & 13 in GSTR9 is somewhat confusing, as Table 12 & 13 of GSTR9 are for Outward liability (GST payable on sales) & not related to ITC on purchases.

My query is for ITC on purchases which was reversed & reclaimed.

 

You are correct that Table 12 and 13 of GSTR-9 are related to outward liability and not ITC on purchases. ITC on Purchases (Reversed and Reclaimed) For ITC on purchases that was reversed and reclaimed:

1. _Table 4 of GSTR-9_: Report the ITC reversed in Table 4 (Reversal of ITC). 

2. _Table 4A of GSTR-9_: Report the ITC reclaimed in Table 4A (Reclaimed ITC).

 3. _Annexure 1 of GSTR-9_: Provide details of ITC reversed and reclaimed in Annexure 1.

Additional Tips 1. _Verify GST regulations_: Verify the GST regulations and guidelines for ITC reversal and reclamation.

¹ 2. _Maintain proper documentation_: Maintain proper documentation, including invoices, credit notes, and other relevant records, to support ITC reversal and reclamation.

I believe both of these reclaimed which are shown in 4(D)1 of GSTR3B are to be shown in column 6H of GSTR9 which has specifiec heading as reclaimed. Request others to share their views.

In GSTR-9, current-year ITC reversals go in Table 7 under the applicable sub-head (rule 38, 42, 43, or Section 17(5)). ITC reclaimed in the current year after being reversed (via GSTR-3B Table 4D) is reported in Table 13. For prior-year ITC that was reversed in that year but not yet reclaimed, it stays in that year GSTR-9 Table 7 and does not carry forward to the current year GSTR-9.

 The prior year annual return is the final record. Our [GST compliance checklist for FY 2026-27](https://taxgarden.in/resources/gst-compliance-checklist-india-2026-27) covers the GSTR-9 prep timeline and reconciliation steps if useful.