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    <title>Ineligible ITC claimed in 3B. Not rectified till Sep 2021. How to report in gstr 9</title>
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    <description>Ineligible input tax credit claimed in GSTR 3B and unrectified should be disclosed as a reversal under the ITC reversed column of GSTR 9 (column 7H) and the excess claimed ITC paid through DRC 03.</description>
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    <pubDate>Fri, 25 Feb 2022 13:12:32 +0530</pubDate>
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      <description>Ineligible input tax credit claimed in GSTR 3B and unrectified should be disclosed as a reversal under the ITC reversed column of GSTR 9 (column 7H) and the excess claimed ITC paid through DRC 03.</description>
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