A client had erroneously claimed ITC not available during FY 17-18 and the same had not been reversed in subsequent 3B returns. Now while filing GSTR-9, client has made cash payment of the same along with interest and filed DRC-03 also. My query is where to disclose such ITC not available and paid through DRC under the Annual return? Is there any disclosure requirement? Also the interest amount shall be disclosed under table 9? Because table 14 asks for Interest liability due to Transactions declared in the returns of subsequent FY and this wasn’t disclosed anywhere.