TaxTMI 
TaxTMI 
How to show the amounts of ITC reversed and reclaimed in GSTR-3B in Annual Return GSTR-9 ?
Should we show the reclaimed amount in column 6M of GSTR-9 and reversed amount in column 7H of GSTR-9 or is there any other method ?
Treatment of ITC reversed (4B2 of GSTR3B) and reclaimed (4D1 of GSTR3B) amount in GSTR-9
11 Dec 2023 
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ITC reporting: reclaimed and reversed credits should be disclosed in designated GSTR 9 columns to ensure reconciliation and avoid discrepancies.
Disclose reclaimed ITC in Column 6H and reversed ITC in Column 7H of GSTR-9, since 6H specifically covers reclaimed ITC and reversals should reconcile with Table 8D; 6M is intended for other ITC availed (including credits populated from ITC-01/ITC-03) and using 6M solely to avoid negative Table 8D may produce incorrect reporting contrary to form instructions. (AI Summary)
Disclose reclaimed ITC in Column 6H and reversed ITC in Column 7H of GSTR-9, since 6H specifically covers reclaimed ITC and reversals should reconcile with Table 8D; 6M is intended for other ITC availed (including credits populated from ITC-01/ITC-03) and using 6M solely to avoid negative Table 8D may produce incorrect reporting contrary to form instructions. (AI Summary)