Where to show 2023-24 reversal in 2024-25

There is no separate or direct column in GSTR-9 to disclose FY 2023-24 ITC reversal when Table 6A and 8C are system-restricted to positive figures.
ITC reversals pertaining to FY 2023-24 must be effected in GSTR-3B (FY 2024-25) with tax + interest, not adjusted in GSTR-9.
Table 8 (including 8D) is only a reconciliation statement, and negative reporting is not permitted.

Thank you sir, Any problem if I disclose 2023-24 reversal in 8F .Gemeni AI sad 8F  is perfect reconciliation!

Nature of Table 8F

Table 8F =
“ITC available but not availed” during the financial year

This table is meant for:

• Missed credits

• Deferred credits

• Credits intentionally not claimed in FY 2023-24

Why reversal does not fit

An ITC reversal is:

• Not “ITC available but not availed”

• It is ITC wrongly availed earlier, corrected later

Therefore:

• Disclosing FY 2023-24 reversal in 8F would misclassify the nature of adjustment

• It may make reconciliation “look neat”, but it is conceptually incorrect and legally weak

Reconciliation convenience ≠ statutory correctness.

Bottom line (no ambiguity)

• ❌ Do not use 8F for reversals

• ❌ Do not force reconciliation in GSTR-9

• ✅ Reverse in 3B of subsequent year

• ✅ Explain through records, not through incorrect reporting

That is supplier late filing gstr1 credit notes sir thank you .