02 November 2024
In FY 23-24 i have claimed Excess itc then 2B but the same itc reflect in 2b of 24-25 which i did not claimed as it was claimed earlier in 23-24 How to show this in gstr 9 of 23-24
03 November 2024
To rectify this in GSTR-9 of 23-24, follow these steps: Table 8A: Details of ITC availed during the financial year Report the excess ITC claimed in 23-24 in Table 8A. Ensure the ITC is accounted for in the financial year 23-24. Table 8B: Details of ITC reversed during the financial year Reverse the incorrectly reflected ITC in 2B of 24-25 by reporting it in Table 8B. Mention the reversal in the "ITC reversed due to excess claim" or similar description. Table 11: Computation of tax paid Adjust the tax paid accordingly, considering the reversed ITC. Table 12: Computation of ITC Ensure the ITC claimed in 23-24 is accurately reflected.