<h1>GSTR 9/9C guidance: report RCM and prior year ITC in the year of payment; reconcile timing differences in GSTR 9C.</h1> Reverse charge liabilities and related input tax credit paid in a year must be reported in the GSTR 9 for the year in which payment occurred; prior year ITC claimed in the current year must be shown in Table 6A1 of GSTR 9 for the year it was availed, while reversals in the current year of ITC pertaining to an earlier year need not be reported in Table 7. Timing differences between GSTR 9, GSTR 3B and GSTR 9C (including Table 12B and 7J) may create unreconciled differences to be explained in Table 13 of GSTR 9C. Non GST purchases are not reported in GSTR 9. Table 4G1 is for e commerce operators liable under the tax paying provisions.