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GSTR9 - Treatment of ITC claimed under wrong head, Goods and Services Tax - GST |
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GSTR9 - Treatment of ITC claimed under wrong head |
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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 Posts / Replies Showing Replies 1 to 2 of 2 Records Page: 1
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.
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 Old Query - New Comments are closed. |
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