Question ID :
44945
Ineligible ITC not reversed and GST annual return
If any ineligible ITC is wrongly availed in GSTR 3B and neither reversed within financial year nor after financial year in stipulated time, how the same will be reflected in GSTR 9 or 9C Annual returns. Whether the same would be included in ITC claimed of the year or not?
Posted by
CA. SURAJ KUMAR CHOUDHARY
on
Dec 23, 2025
Filed Under
GST
Provide details as per books in GSTR 9 and file DRC 03 for reversal
Posted by
CA JEET REWRI on
Jan 21, 2026