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.

If 30% was reversed in FY 1 when only 5% was required, the excess reversal is 25%. When that amount is reclaimed in FY 2 through GSTR-3B, it is an FY 2 ITC claim—not ITC availed in FY 1 and then reversed in FY 2. Therefore, it should not be reported in GSTR-9 Table 12 or Table 13 for FY 1. Table 12 covers ITC of the previous FY availed in the current FY; Table 13 covers previous-FY ITC availed after FY end within the permitted period.

For FY 1, Table 8 is a reconciliation of ITC for that year; it is not the place to report the FY 2 reclaim merely to offset the earlier reversal. Ensure the reversal and subsequent reclaim are traceable in the books and return reconciliation, with supporting workings. The precise GSTR-9 presentation may depend on the reason for reversal and the financial years involved; verify the applicable form instructions for those years.

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