I am trader and while filing my GST returns for FY 2017-18, I omitted to claim ITC of 80000 and the same was claimed in my September 2018 GSTR 3B. But while filing the same, instead of putting figures under CGST & SGST, we have entered it as IGST credit and utilised the same. But while filing Annual return, it was came to know that it was wrong. What is the remedy for this? I sit curable?
Can I show correct figures in correct heads in GSTR 9 or GSTR 9C?
Will there be any impact on account of verdict of Hoble HC of Kerala in SAJI S.,PROPRIETOR, ADITHYA AND AMBADI TRADERS case law? (Section 77 of the GST Act and also Rule 4(1) of the GST Refund Rules, 2017)?
CAclubindia
