GST I.T.C. CLAIM IN WRONG HEAD F.Y.2017-18 IN DEC-2017 3B RETURN

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This query is : Resolved

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A taxpayer mistakenly claimed CGST and SGST instead of IGST on their GST return for FY 2017-18 due to an accounting error. This has resulted in a DRC-01A notice from the department. The query seeks advice on how to reply to this notice and how to claim a refund for the IGST that was underclaimed. The discussion suggests that in the initial years of GST, such errors might be viewed leniently by courts, as there hasn't been a mis-utilisation of credit, referencing a similar case heard by the Madras High Court.

Rajesh Sharma

Rajesh Sharma (Querist)
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08 August 2023 Respected Expert Sir,
Inform You That Department issue a DRC-01A Notice for Deposit to Wrong I.T.C Claim in GST return F.Y. 2017-18 taxpayers claimed CGST rs. 40,000 and SGST rs. 40,000 Instead of IGST of Rs. 80,000/- because of supplier give the supply both state ( Intra State & Inter State ) so accountant mistake to data feeding Interstate Invoice entered in Intra State Purchase in Books & I.T.C claim in CGST & SGST instead of IGST.

Kindly Requested to Please Give me Advice / Notification to give the GST notice Reply.
If Taxpayers Deposited Excess Claim of CGST & SGST then How To Take Refund of of Short IGST Claimed.
Thanking you
Request Taxpayers.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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08 August 2023 Courts would give a lenient view. However, one stand which can be taken is that by availing as CGST and SGST credit instead of IGST, there has been no mis-utilisation of credit

And initial years of GST these lapses should not be taken too seriously to put the taxpayer in disadvantageous position..

The issue considered by Madras High Court in Sun Dye Chem on 06-10-2020 in WP 29676 of 2019

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Rajesh Sharma

Rajesh Sharma (Querist)
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08 August 2023 Thanks for regarding above query answer
I approved to you needs above query to experts for my best knowledge

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