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    <title>Reporting of Ineligibe ITC wrongly claimed in P.Y.17-18 in GSTR-9</title>
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    <description>Wrongly claimed input tax credit on a blocked asset was reversed in books in a subsequent year and later reversed on the portal by debiting the electronic credit ledger; the practitioner advised that the consolidated ITC reversed for the earlier fiscal years may be shown in the annual return&#039;s Table 7H (Other Reversal) as the reporting location for those adjustments.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=115930</link>
      <description>Wrongly claimed input tax credit on a blocked asset was reversed in books in a subsequent year and later reversed on the portal by debiting the electronic credit ledger; the practitioner advised that the consolidated ITC reversed for the earlier fiscal years may be shown in the annual return&#039;s Table 7H (Other Reversal) as the reporting location for those adjustments.</description>
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