During the FY ITC Reversed 30% instead of 5% in GSTR3B
Next FY ITC Excess Reversed 25% is taken in 4A(5) of GSTR 3B befor the specified period.
In GSTR9 Table 8 or 12 where this ITC excess reversed is to be shown
Table 8(A) - GSTR2A Auto data
Table 8(B) - GSTR3B Auto data
Table 8(C ) - ITC received during the FY but availed upto Specific period.
Table 12 - Reversal of ITC availed during the previous Financial year
Table 13 - ITC availed for the pervious Financial year
The ITC Excess Reversal Booked, Availed and Claimed in Next Financial year in Books of Accounts and GSTR3B.
Thank you