A user mistakenly collected CGST and SGST instead of IGST on a March 2021 GSTR-1 filing and has already filed GSTR-9 and 9C. They are seeking advice on rectifying this error. The advice given is that direct rectification of GSTR-1 is not possible at this stage. The recommended solution is to issue a credit note for the original invoice and raise a new one. Additionally, the IGST liability must be discharged using Form DRC-03, especially if the correct IGST amount wasn't declared in GSTR-9.
01 March 2022
dear sir, i issued a sale invoice and i have to collect igst but by mistake colleded cgst and sgst and filed filed gstr-1.i have also filed my gstr-9 and 9c.i want to rectify this this eroor please advice me is this possible? with thanks
05 March 2022
As 9 and 9C has been filed and assuming that you have not shown correct tax liability of IGST in GSTR-9, only option for you is to discharge the IGST liability by DRC-03.