SOLD TALLY SOFTWARE TO OUTSIDE OF INDIA.

You need to pay IGST as per applicable rate, but you cannot claim its refund.

Dhirajlal Rambhia Ji,

I submitted my query on ITC reversal & reclaim, no satisfctory reply received yet. Please see if you can help. Link given below.

https://www.caclubindia.com/forum/gstr9-itc-reversed-amp-reclaimed-current-year-amp-previous-year-query--611131.asp#

Reporting ITC Reversals in GSTR-9

1. Table 7: ITC Reversal Details
   • Table 7A: Report ITC reversals under Rule 37, which pertains to the non-payment of invoices within 180 days. The amount reversed must be added to the output tax liability for the month following the reversal.
   • Table 7C: This section is for the reversal of input tax credit for inputs and input services as per Rule 42. It requires reporting any ITC that needs to be reversed due to its use for exempt supplies or personal use.
   • Table 7D: Report reversals related to capital goods under Rule 43. This includes ITC on capital goods that needs to be reversed based on usage for exempt supplies or other specified conditions.

If any ITC has been reversed through GSTR-3B or DRC-03, it should also be reflected in Table 13 of GSTR-9. This table is used for summarizing adjustments made during the financial year, including any voluntary reversals made through DRC-03.

Reporting ITC Claimed in GSTR-9

1. Table 6: ITC Details
   • Table 6A: Report the total eligible ITC claimed during the financial year from all inward supplies, excluding those where tax is payable under reverse charge. This includes ITC on inputs, capital goods, and input services.
   • Table 6B: This section is specifically for ITC claimed on imports and supplies received from Special Economic Zones (SEZs).
   • Table 6C: Report any ITC that was reversed and then reclaimed during the financial year.
   • Table 6D: This table is for reporting ITC that was claimed but subsequently reversed.
2. Table 8: Reconciliation of ITC
   • Table 8A: This table auto-populates data from GSTR-2B, reflecting the total ITC available based on suppliers' filings. Ensure that this matches with the ITC claimed in GSTR-3B.
   • Table 8D: Report any discrepancies between the ITC available as per GSTR-2B and the ITC actually claimed in GSTR-3B. This helps in reconciling any differences.
3. Table 13: Additional Information
   • If there are any adjustments or corrections related to ITC claims from previous financial years, these should be reported here.

Refer:  https://tax guru.in/goods-and-service-tax/procedure-reversal-itc-gstr-9-annual-return.html