You can create a journal voucher for reversal of input tax.
To create a journal voucher of reversal of input tax
1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal.
2. Click J: Stat Adjustment to enable required options in the Stat Adjustment Details screen.
3. Debit the expense ledger, and enter the value.
4. Credit the VAT ledger.
o Enter the VAT Details as shown below:
o Press Ctrl+A to accept.
The journal voucher appears as shown below:
5. Press Enter to save.