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Additional Reversal of Ineligible ITC in Table 7E of GSTR-9 - Goods and Services Tax - GSTExtract Dear Members, Please guide whether we can do additional reversal of ineligible ITC thru Table 7E of Form GSTR-9 . This ITC was earlier availed in monthly return Form 3B during 2017-18 but was not reversed till date. Para 3 of the Trade Advisory Dt. 26.08.2019 says:- Further, no input tax credit can be reversed or availed through the annual return. If taxpayers find themselves liable for reversing any input tax credit, they may do the same through FORM GST DRC-03 separately. In view of this, what would be the correct way to reverse the ineligible ITC and give proper disclosure in either GSTR-9 or 9C . Thanks Regards CA. Tapan Rai
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