ITC wrongly claimed

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This query is : Resolved

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This discussion addresses a situation where a taxpayer wrongly claimed excess Input Tax Credit (ITC) in GSTR-3B for FY 2018-19, leading to a dispute with the tax officer. Although the taxpayer paid more than their liability, the officer rejected the excess claim. Experts suggest explaining to the adjudicating authority that the excess payment was made in the liability section instead of reversing the ITC, and that the overall ITC position for the year was neutral. Appealing with this submission might be necessary.

gowri sankara rao

gowri sankara rao (Querist)

22 July 2024 Dear Experts, FY 2018-19 March I had excess paid Libility GSTR 3B , Excess amount claimed in input in same year but Tax officer not accepted ,
Exmple :- LIbility CGST 50,000/- SGST 50,000/- But I had paid CGST 1,00,000/- and SGST Rs.1,00,000/- Excess amount cliamed in input in the same year , Tax officer not accetated , Mistake in shown GSTR 9C Over all year ITC nutral .. Please slove the problem

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

22 July 2024 Tax officer may not accept your contention, you may need to go for appeal with the submissions that it is a revenue neutral.

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Arun Kumar Singh

Arun Kumar Singh (Expert)

24 July 2024 Dear rao ji,
Excess taken of ITC and excess liability paid in GSTR-3B both are separate issue. You need to explain this issue to the adjudicating authority that excess tax has been paid in GSTR-3B return instead of reversal of ITC head.

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