Respected Mam/Sir, If we have claimed inter-head wrong credit i.e. claimed input of IGST into CGST + SGST then, can we correct the same while filing GSTR-9 ? We had not corrected it our GSTR-3B till September 2019 GSTR-3B
ASHU GUPTA Asked question October 21, 2020
You should have reversed in ITC of IGST and availed ITC of CGST + SGST by September,19 GSTR-3B. Now in annual return you should avail actual ITC of IGST and thus pay excess ITC availed thru DRC-03. Also it appears that you would not be able to avail ITC of CGST + SGST being time barred and thus same will be shown in table 8E of annual return
Team Clearmytax.in
Frah Saeed Changed status to publish October 25, 2020