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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