annual return interest in excess ITC

saud ahmed (Student CA IPC / IPCC) (270 Points)

03 June 2019  
I have claimed excess ITC in igst of Rs 15000 and at the same time I have claimed lower ITC of 15000 in CGST AND SGST each...
am I liable to pay interest or it shall be considered ITC as a whole in that I case I have claimed lower ITC than actual