GST ITC reversal in GSTR 9

shivani (student) (115 Points)

08 January 2024  
do we need to file DRC 03 for reversals of ITC during GSTR 9 filling?

example :

ITC claimed through GSTR 3B - Rs. 500.
Eligible ITC (GSTR 2A) - Rs. 400
ITC availed in GSTR 9 - Rs.400
thus
ITC reversed - Rs. 100.

do i need to reverse ITC of Rs. 100 by DRC 03?