Wrong head reported in GSTR 3B and Correct head in GSTR 1 -reg

This query is : Resolved

Rajasagar Varma.B (Querist)
Follow

27 April 2024 Sir, the liability was reported in wrong head in GSTR 3B (reported in IGST instead of CGST and SGST) and correct head in GSTR 1. Overall tax liability is matched and there is no payment due from my side.

Assessing officer is contending that to pay the SGST portion of IGST amount and take refund from the IGST amount (SGST portion)
Please suggest me the course of action from my side.

Thanking you sir,

Yours faithfully,
B. Rajasagar Varma
Tax Consultant

ASHWANI DHANUKA

ASHWANI DHANUKA (Expert)
Follow

01 May 2024 Yes , he is right
But don't do the mistake of paying only SGST. Pay both CGST and SGST and claim refund of IGST.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

13 August 2025 As per Section 77 of CGST Act and Section 19 of IGST Act, and corresponding Rule 89(1A):
If tax is paid under the wrong head (e.g., IGST instead of CGST+SGST or vice versa), the taxpayer can pay the correct tax and then claim refund of the wrongly paid tax.
📌 CBIC Circular No. 162/18/21-GST dated 25th Sept 2021 also clarifies this.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now