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GSTR9 - Treatment of ITC claimed under wrong head, Goods and Services Tax - GST

Issue Id: - 115080
Dated: 15-6-2019
By:- TAPAN RAI

GSTR9 - Treatment of ITC claimed under wrong head


  • Contents

ITC was wrongly claimed under IGST instead of CGST+SGST while filing 3B for Sept 2017. Error detected now during 2A reconciliation. Whether the same can be rectified in GSTR-9 for 2017-18? In what manner?

Thanks & Regards

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 16-6-2019
By:- KASTURI SETHI

No. Differential amount (additional liability) has to be paid in cash through From DRC-03 while filing Annual Return. ITC will not be allowed. See Serial 9 below Table No.19 of Notification No.74/18-CT dated 31.12.18. This Notification is comprehensive and worth reading before filing Annual Return.


2 Dated: 18-6-2019
By:- TAPAN RAI

Thank you so much Sir.

My follow-on question is:

Suppose I do not show the CGST+SGST worngly availed in 6B of GSTR-9 and pay the differential tax thru DRC-03.

However, I will also not be able to show the correct IGST which I am eligible to claim - as no additional ITC can be claimed in GSTR-9. This IGST will however reflect in my 2A under 8A of GSTR-9. Hence this ITC would lapse as not availed.

Need your guidance on this issue.

Thanks & Regards


Page: 1

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