During the FY 2018-19 the ITC of IGST was wrongly claimed as CGST+SGST in GSTR-3B and the same was not rectified till the GSTR-3B filed for the month of September 2019.
How it would be treated in GSTR-9 for the FY 2018-19 ?
Whether ITC calimed under wrong head is required to be deposited through DRC-03 ?
Technically you should deposit the ITC of IGST wrongly availed through DRC-03.However you cannot avail credit of CGST + SGST not availed earlier in GSTR-9 in view of clear prohibition towards the same in instructions to GSTR-9.
It is suggested that you may avail the ITC of CGST + SGST in GSTR-3B of current period despite the time barring , as it can be argued that credit had already been been availed but inadvertently in incorrect head and thus not hit by time barring.
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