Excess ITC availed in FY 2019-2020 and same is realised and reversed through August 2020 GSTR 3B as other reversal. Kindly guide for the same for reporting in GSTR 9 & 9C for FY 2019-2020 and FY 2020-21.

Reply—While filing annual return for financial year 2019-20, aggregate value of reversal of ITC which was availed in the 2019-20 financial year but reversed in returns filed for April 2020 to 2021 shall be declared in Table 12 of GSTR-9 of financial year 2019-20.

There is no column to report this amount in GSTR-9C.