REVERSAL OF ITC IN ANNUAL RETURN

harsh j (24 Points)

24 January 2020  
Please suggest me regarding this issue.
One of my Assessee has taken Excess ITC in 2017-18 and neither reversed it in 2017-18 nor in 2018-19 and now making payment for it through DRC-03 So my query is whether to show it in GSTR9- Table No-7 or not to show in GSTR9.