Treatment of wrong ITC claimed in annual return

Tide (Accountant) (94 Points)

20 January 2020  

ITC on a restaurant invoice was claimed in September 2017 by mistake. This ITC has not been reversed till date. It has been claimed in the books of accounts too.

How to reverse this in GSTR9. In table 7? How to show payment through DRC-03?

Thank you.