Ineligible ITC claimed in 3B. Not rectified till Sep 2021. How to report in gstr 9

[Briny Jacob]

Ineligible ITC claimed in 3B. Not rectified till Sep 2021. How to report in GSTR-9

[PRIYACHARAN SR]

You can disclose the excess claimed ITC under ITC reversed - column no 7H of GSTR 9. Later you need pay excess claimed ITC through DRC -03

[Shilpi Jain]

Agree. It can be shown as reversal in GSTR-9 and paid through DRC-03

[Briny Jacob]

Thank you for the reply

AI Summary

Ineligible input tax credit should be disclosed as a reversal in GSTR 9 and paid via DRC 03.
Ineligible input tax credit claimed in GSTR 3B and unrectified should be disclosed as a reversal under the ITC reversed column of GSTR 9 (column 7H) and the excess claimed ITC paid through DRC 03.