12 August 2022
Please advice me i have reverse some amount in gstr-3b in others due to excess claimed of input in same year where to show this amount in gstr-9.should i reduce amount in gstr-9 in input claimed in gstr-3b with thanks
12 August 2022
If the ITC reversed pertains to the financial year for which you are looking to file GSTR-9 then it should be shown in table 7 of 9 and if ITC pertaining to the financial year for which you are looking to file GSTR-9 has been reversed in subsequent financial year then it will be shown in table 12. for example if ITC pertained to FY 21-22 only and it has been reversed in 3B of the same financial year i.e. 21-22 then it shall be shown in table 7. On the other hand if ITC pertaining to 21-22 has been reversed in subsequent period i.e. from April 22 till date then it will be shown in table 12.
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