In GSTR9 Table 8 where the ITC excess reversed is to be shown

The excess reversed ITC reclaimed (25%) should be reported in Table 13 of GSTR-9 for the FY in which it was reclaimed. This ensures compliance and accurate reconciliation with books of accounts.

Table 8 of GSTR-9 deals with differences between ITC as per GSTR-3B and ITC as per GSTR-2A/2B for the year.

For ITC that was reversed in excess (more than what should have been reversed), the reporting depends on whether you intend to reclaim it:
- Row 8D: ITC available in GSTR-2B but not availed in GSTR-3B. If you can still claim this within the November 30 deadline, report here and reclaim in the next GSTR-3B.
- Row 8E: ITC available but ineligible. Do not mix excess reversals here.
- If you reversed ITC in excess during the year (e.g., reversed for non-payment within 180 days but paid later and forgot to reclaim), this needs to be reflected in the monthly GSTR-3B reconciliation before the annual return deadline.

The annual return does not have a specific excess reversal reclaim row. The reclaim must happen in a monthly GSTR-3B before the November 30 cutoff under Section 16(4). After that, the credit is lost.

Safest approach: cross-match your GSTR-3B Table 4(B) reversals month-wise against actual ineligible ITC and compute the net over-reversal. Reclaim the difference in the next open GSTR-3B.

This [ITC time limit and annual return guide](https://taxgarden.in/blog/gst-section-16-4-itc-time-limit-annual-return-india-2026) explains the November 30 reconciliation window and what you can still claim before the deadline.