Import purchase wrongly shown in Purchase GST

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A user mistakenly declared import invoices under the 'Purchase GST' head instead of 'IGST' in the previous year's GST return, which has now been filed. They are concerned about potential future issues and whether Input Tax Credit (ITC) has been availed twice. The advice given is to reverse the incorrectly availed ITC, pay any applicable interest, and then file the annual return with the corrected figures, as this error can be rectified in the annual return filing.

neha

neha (Querist)
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08 November 2023 Dear Sir

By mistake in our last year few import invoices( basic amount before gst)shown under in purchase GST head and tax show under IGST. Now return file has been submitted so in future we will face any circumstances due to this reason. Please guide us.