Tax credit mismatch

This query is : Resolved

sanjay (Querist)
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02 November 2017 Hello All
How are you all
Sir I have deposited tax online vide challan 280 for the assessment year 2017-18 but unfortunately by mistake the assessment year is mentioned as 2016-17 and the deposited is being credited to the previous year instead of current year 2017-18.
The tax credit mismatch occurs. How can I get corrected the mistake? Pl advise.
I have filled return online in the m/o July and I came to know about it today.
Pl advise.
Regards

B Vinay Reddy

B Vinay Reddy (Expert)
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02 November 2017 Dear Mr.Sanjay, You can use IGST input first for payment of IGST then for CGST then SGST And you an use your CGST input for payment for CGST then for IGST similarly you can use SGST credit first for SGST then SGST

B Vinay Reddy

B Vinay Reddy (Expert)
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02 November 2017 sorry you can use SGST credit first for SGST then IGST

B Vinay Reddy

B Vinay Reddy (Expert)
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02 November 2017 But cross utilisation of CGST and SGST is not allowed i.e., CGST input is not allowed to set-off for SGST output or vice versa

B Vinay Reddy

B Vinay Reddy (Expert)
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02 November 2017 pls give bifurcation of your cash balance i.e, how much cash balance if for SGST CGST IGST I can give solution for you

sanjay

sanjay (Querist)
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02 November 2017 Sir
It is not my Question. Pl answer my question.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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26 July 2025 Hey! This kind of mismatch happens often when the **wrong Assessment Year (AY)** is mentioned in the challan while depositing tax.

Here’s how you can fix this:

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### Steps to Correct Tax Credit Mismatch due to Wrong AY in Challan:

1. **Wait for TDS/TCS Correction Facility (if applicable)**

* Usually, for TDS/TCS you can correct mistakes in statements using correction returns.
* But for regular tax payments via Challan 280, this is not applicable.

2. **File a Rectification Request under Section 154**

* You can file an online rectification request on the Income Tax e-filing portal.
* Select the option related to **“Correction in tax credit”** or “Mismatch in tax credit”.
* In the rectification form, explain the mistake: tax deposited against AY 2016-17 instead of 2017-18.
* Attach proof of payment (challan details).

3. **Contact CPC/Assessing Officer**

* If rectification doesn’t resolve it, you may need to contact CPC (Centralized Processing Center) or the Assessing Officer (AO) for manual correction.
* You can send a letter/email with your challan receipt and request to transfer the tax credit to the correct AY.

4. **File Return as per Correct Tax Year**

* Since you filed return for AY 2017-18 but tax credited for AY 2016-17, the department will show tax mismatch.
* Rectification will help adjust your tax credit in the right AY.

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### Important Notes:

* Make sure to keep the **challan receipt** safely.
* If you deposited tax online via net banking, check your bank statement for details.
* Normally, the department allows such rectifications to avoid penalizing the taxpayer.
* Don’t ignore demand notices; respond promptly with proof.

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