This article serves as a clear and practical guide to reporting Input Tax Credit (ITC) under GST. It explains the process of claiming, reversing, and reclaiming ITC across different financial years. Through three well-structured case studies, the article outlines the relevant GSTR-3B tables required for reporting each ITC movement. It also provides insights into the reporting of ITC availed, reversed, and reclaimed in GSTR-9, along with various scenarios comparing transactions within the same financial year. Read Also: https://saginfotech.blogspot.com/2025/12/gstr-9-itc-reporting-taken-reversed-reclaimed-fy-2024-25.html
","author_name":"Amit Gupta"}