TaxTMI 
TaxTMI 
Dear Experts,
I wish to reverse ITC which was credit against CONSTRUCTION COMMERCIAL BUILDING. Now, I wish to same ITC reverse in GSTR-9. Please guide me which table mention this ITC ?
ITC reversal in GSTR 9 for F.Y. 2024-25
27 Dec 2025 
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Reversal of ITC for commercial building must be reported in GSTR-9 Table 7E and paid via DRC-03.
ITC on construction of a commercial building is blocked under Section 17(5) and must be reported in Form GSTR-9 Table 7E as ITC reversed; GSTR-9 only discloses the reversal and does not debit the electronic credit ledger, so the tax-equivalent amount and applicable interest must be paid via Form DRC-03 and reconciled in GSTR-9C with reference to the DRC-03 payment. (AI Summary)
ITC on construction of a commercial building is blocked under Section 17(5) and must be reported in Form GSTR-9 Table 7E as ITC reversed; GSTR-9 only discloses the reversal and does not debit the electronic credit ledger, so the tax-equivalent amount and applicable interest must be paid via Form DRC-03 and reconciled in GSTR-9C with reference to the DRC-03 payment. (AI Summary)