Itc reversal in gstr9

This discussion addresses whether Input Tax Credit (ITC) not reversed in GSTR-3B within the financial year, or even after its end but before the September return, can be reversed in the annual return (GSTR-9). The consensus is that such ITC can be reported in GSTR-9 under the 'ITC available but ineligible' column. Payment for this reversed ITC will be debited from available credit ledger balances, or if insufficient, from the cash ledger.