Claim of ITC under wrong head in GSTR 3B
This query is : Resolved
22 September 2022
Respected Sir/Madam,
We have wrongly availed ITC of Rs. 82,06,917.48 as IGST in m/o of May-2018 instead of Rs. 41,03,459.04 as CGST & Rs. 41,03,459.04 as SGST. After conducting GST Audit we found the mistake the GST Officials are saying to pay the Excess utilized IGST input but as per our opinion we loss the CGST and SGST Input( when we reverse the IGST Amount) please help me us.
As Per Workings
IGST CGST SGST Total
5% 0.00 1,04,999.25 1,04,999.25 209998.50
12% 0.00 2,874.00 2,874.00 5748.00
18% 1564976.52 6,59,334.77 6,59,334.77 2883646.06
28% 902959.00 41,95,712.92 41,95,712.92 9294384.83
2467935.52 4962920.94 49,62,920.94 1,23,93,777.39
IGST CGST SGST Total
As per 3B 10674853.00 859461.90 859461.90 12393776.80
As per Workings 2467935.52 4962920.94 4962920.94 12393777.39
Difference 8206917.48 -4103459.04 -4103459.04 -0.59
We have wrongly availed ITC of Rs. 82,06,917.48 as IGST in m/o of May-2018 instead of Rs. 41,03,459.04 as CGST & Rs. 41,03,459.04 as SGST. After conducting GST Audit we found the mistake the GST Officials are saying to pay the Excess utilized IGST input but as per our opinion we loss the CGST and SGST Input( when we reverse the IGST Amount) please help me us.
As Per Workings
IGST CGST SGST Total
5% 0.00 1,04,999.25 1,04,999.25 209998.50
12% 0.00 2,874.00 2,874.00 5748.00
18% 1564976.52 6,59,334.77 6,59,334.77 2883646.06
28% 902959.00 41,95,712.92 41,95,712.92 9294384.83
2467935.52 4962920.94 49,62,920.94 1,23,93,777.39
IGST CGST SGST Total
As per 3B 10674853.00 859461.90 859461.90 12393776.80
As per Workings 2467935.52 4962920.94 4962920.94 12393777.39
Difference 8206917.48 -4103459.04 -4103459.04 -0.59
22 September 2022
See the link file revised gstr 3b manually
ITC taken as IGST instead of CGST + SGST is a PROCEDURAL LAPSE. It can be said that it is revenue neutral situation as claiming igst instead of cgst & sgst would not cause any revenue loss to the department.
https://www.consultease.com/gst-compliances-in-india/claim-itc-wrong-head-gstr-3b-due-wrong-filing-gstr-1-supplier/#.YywIsuxX4pc
ITC taken as IGST instead of CGST + SGST is a PROCEDURAL LAPSE. It can be said that it is revenue neutral situation as claiming igst instead of cgst & sgst would not cause any revenue loss to the department.
https://www.consultease.com/gst-compliances-in-india/claim-itc-wrong-head-gstr-3b-due-wrong-filing-gstr-1-supplier/#.YywIsuxX4pc
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