Find
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.
GST
Reporting ITC reversals in GSTR-9 Table 7
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Provisions
Rule 80, CGST Rules 2017; Rule 42, CGST Rules 2017; Rule 37, CGST Rules 2017
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.
Close
- Collect monthly GSTR-3B Table 4B reversal figures
- Split by reason using your reversal working
- Fill the matching rows of Table 7
- Check net ITC in Table 7J matches ITC used in returns
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