https://www.taxtmi.com/forum/issue?id=120674 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. en-us Sat, 27 Dec 2025 10:56:17 +0530 Sat, 03 Jan 2026 10:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120674 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. Discussion-Forum VAT / Sales Tax Sat, 27 Dec 2025 10:56:17 +0530 https://www.taxtmi.com/forum/issue?id=120674