HOW TO ENTRY THE DETAILS OF SHORT OR EXCESS ITC IN GSTR-9

INPUT TAX CREDIT

DISCLOSURE OF SHORT / EXCESS INPUT TAX CREDIT (ITC)
CONDITION	ACTION
You have Claimed excess amount of ITC as compared to ITC in Books of Accounts of FY 2018-19 and you have not Reversed that excess ITC in 2018-19 Returns	Reverse that excess ITC in April 19 to Sept 19 period Returns.
If reversed the excess ITC that was claimed in 2018-19 in the Returns of April 19 to Sept 19	No reporting in GSTR-9
If not reversed in 2018-19 also and in April 19 to Sept 19 also	Reverse such excess ITC through DRC-03.
Short claim of ITC in GSTR-3B of 2018-19 as compared to Books of Accounts of FY 2018-19	Claim that Short ITC in April 19 to Sept 19 returns
If claimed Short ITC of 2018-19 in returns of April 19 to Sept 19	Show in Table 8C and Table 13 of GSTR-9 of FY 2018-19
If not claimed Short ITC of 2018-19 in returns of April 19 to Sept 19	ITC will not be available and can’t be utilized

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