Answer

1. F

   Facts

   Table 7 of GSTR-9 shows ITC reversed during the year by reason. Rule 37 reversals for unpaid suppliers, Rule 42 and 43 reversals for exempt supplies, and Sec 17(5) blocked credit each have their own rows.

2. P

   Provisions and law

   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
   • Rule 42, CGST Rules 2017ITC on common inputs must be reversed in proportion to exempt supplies
   • Rule 37, CGST Rules 2017ITC is reversed if the supplier is not paid within 180 days
3. A

   Analysis

   Pull the reversal figures from GSTR-3B Table 4B of each month and match them to your working. Example: a dealer selling both taxable goods and exempt fresh produce reversed Rs 60,000 under Rule 42 and Rs 25,000 under Rule 37. Show Rs 60,000 in the Rule 42 row and Rs 25,000 in the Rule 37 row. Reclaims of Rule 37 credit after payment go to Table 6H of the year of reclaim.

4. C

   Conclusion

   1. 1Collect monthly GSTR-3B Table 4B reversal figures
   2. 2Split by reason using your reversal working
   3. 3Fill the matching rows of Table 7
   4. 4Check net ITC in Table 7J matches ITC used in returns

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.