GSTR9 - ITC reversed & reclaimed - current year & previous year query.

Hello Everyone

This query is regarding GSTR9 ITC reversed & reclaimed – GSTR9.

First query: pertaining to current year.

Part of ITC which was available in GSTR2B of FY 23-24 was reversed during the year, but same ITC was reclaimed back during the same year FY 23-24.

So this does not affect the total ITC availed during the year for FY 23-24.

My question is:

1.       Whether we have to show this reversal & reclaim in GSTR9?

2.       Where to show it in GSTR9?

Second query: pertaining to previous year ITC reversed & reclaimed.

Part of ITC of previous year which was available in GSTR2B of previous year FY 22-23 was reversed, but this ITC was reclaimed back in current year FY 23-24.

Where to show this reversal & reclaimed back IT of previous year in GSTR9

Note: All above ITC’s were reported in ITC reversal & reclaimed ledger properly, and they appear in this ledger properly.

Please guide.