TaxTMI 
TaxTMI 
Dealer has not reversed the ITC in respect of reimbursement from the supplier of damages during the year, which have been accounted for in the books of accounts. Thus a liability to pay GST on the same arises. Please Guide me, where to disclose it in GSTR 9 and 9C. Also, mechanism to pay tax on the same.
GSTR 9 & GSTR 9C FILING
13 Jun 2019 
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GST liability arises where input tax credit on supplier reimbursement is not reversed; pay tax using Form DRC 03.
A dealer who did not reverse input tax credit on supplier reimbursements for damages incurs a GST liability; the tax is to be paid by furnishing payment in Form DRC 03. (AI Summary)
A dealer who did not reverse input tax credit on supplier reimbursements for damages incurs a GST liability; the tax is to be paid by furnishing payment in Form DRC 03. (AI Summary)