3b wrong filed

This discussion addresses a common GST filing error where IGST liability was incorrectly declared under CGST and SGST in GSTR-3B. The advice provided is that if tax was paid under the wrong head, a refund claim is necessary. The procedure depends on whether payment was made via the e-cash or e-credit ledger. If paid via e-cash, a refund application is required after rectifying the payment. If paid via e-credit ledger, the IGST can be declared correctly in the next month's GSTR-3B, reducing the CGST and SGST liability.