IGST input claimed instead of CGST and SGST

This query is : Resolved

Mohitjain (Querist)
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10 April 2020 For the month of March 2018, i have claimed IGST input instead of CGST and SGST.
Now in April 2020 while filing annual return for 2018-19 it came to knowledge.

Pls suggest what show i do.

CA Suresh Jain

CA Suresh Jain (Expert)
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11 April 2020 reverse IGST input and claim CGST and SGST. No interest payable if you have not utilised IGST

Spurto Consultancy Services

Spurto Consultancy Services (Expert)
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11 April 2020 Yes, reverse the wrong ITC claimed in your return.
Pay the CGST & SGST liab with interest if the IGST input was set off with any outward tax liability.