Gstr 3b revision

This discussion addresses how to correct an error where Cess ITC was mistakenly claimed instead of IGST ITC in a GSTR 3B return for FY 2019-20. According to Circular 26/2017, GSTR 3B returns can be amended until September 2020. The recommended approach is to disclose the Cess ITC under the reversal column (Table 4B) and the correct IGST ITC under the claim column (Table 4A) in the subsequent GSTR 3B filing. If the Cess ITC has not been utilised, the applicability of interest may be subject to litigation.