Excess itc claimed

in the month of june i have claimed 1000/- excess in igst head as an inovice was entered double in our records..


so while filing the GSTR 3B of july when my eligible ITC was 10000/- 

i just claimed 9000/- ( as excess of 1000 was reduced from july months ITC of 10000)
and filed the return

 

do i need to entered that amount of 1000 anywhere else also in table or just the problem is rectified by claiming that disputed amount of 1000 less in july months GSTR3B..


please clarify

Replies (5)
in the month of july show the itc availed Rs.10000 and the shows Rs. 1000 as reversal of itc. if directly deduct from july itc and shows it Rs.9000 then you can face aomw problem at the time of filing annual return
but sir i just filed the return after talking to a consultant according to above mentioned way...


is that a wrong way to file ??
do i need to again rectify it in next return ??
plz let me know
no need to rectify the return. its okay itc reversal is advisable in practice but if u directly lower the itc then its okay
thnk you for a prompt reply sir

As per Swastika Educonsult View - You are not have any issue at all. Only 2 point

1. If excess ITC has ben utlised then you need to pay the interest u/s 50 of CGST Act.

2. Also this will be reported separately in GSTR 9. 

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