Presentation in GSTR-9 for FY 2021-22

Guidance sought with respect to the following presentation and disclosure in GSTR-9 for FY 2021-22

1) Purchase Return for FY 2021-22 reversed in GSTR-3B in FY 2021-22

2) Purchase Return for FY 2021-22 reversed in GSTR-3B of FY 2022-23.


3) In Table No. 7 of GSTR -9, ITC Reversal Details should be for FY 2021-22 (i.e point No.1 + Point No.2) total or only those which have been reversed in GSTR-3B filed in FY 2021-22 ( Only Point No.1)?

4) In Table No. 8A of GSTR 9 , Net ITC for FY 2021-22 is appearing ( i.e, purchase less returns), however in table No. 8B of GSTR-9 only credit availed during FY 2021-22 is appearing no implications of table 7. Where should returns be shown in table 8 for reconciliation?

5) where should return of FY 2021-22 reversed in FY 2022-23 be shown in table 8?

6) In Table 17, HSN wise summary of outward Supplies, for clients with turnover less than 5 cr, HSN code is required for all outward supplies( B2B & B2C) or only B2B Invoices?