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    <title>Reversal of ITC Claim on Blocked Credit in GST Annual Return</title>
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    <description>Reversal of blocked Input Tax Credit on vehicles should be disclosed in Table 7E of GSTR 9 and the corresponding reconciliation entry in Table 12F of GSTR 9C; the reversed amount is to be paid into the cash ledger with interest from the date the credit was taken (or, if utilized, from the date of utilization) until the date of payment, and payment where credit was utilized should be effected via DRC 03.</description>
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      <title>Reversal of ITC Claim on Blocked Credit in GST Annual Return</title>
      <link>https://www.taxtmi.com/forum/issue?id=115891</link>
      <description>Reversal of blocked Input Tax Credit on vehicles should be disclosed in Table 7E of GSTR 9 and the corresponding reconciliation entry in Table 12F of GSTR 9C; the reversed amount is to be paid into the cash ledger with interest from the date the credit was taken (or, if utilized, from the date of utilization) until the date of payment, and payment where credit was utilized should be effected via DRC 03.</description>
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