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TMI BlogGSTR9 - Treatment of ITC claimed under wrong headX X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR9 - Treatment of ITC claimed under wrong head X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thanks & Regards Reply By KASTURI SETHI: The Reply: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Reply By TAPAN RAI: The Reply: Thank you so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uidance on this issue.
Thanks & Regards X X X X Extracts X X X X X X X X Extracts X X X X
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