Itc reversal of fy 17-18

This discussion addresses how to handle Input Tax Credit (ITC) that was claimed but not reflected in GSTR-2A for the financial year 2017-18, after filing the GSTR-9. The consensus suggests that such ITC should be reversed either within the annual return itself or by the September following the financial year, whichever comes first. It also queries whether this reversal can be paid using DRC-03.