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IGST claimed under "all other ITC" instead of "import of goods" by mistake

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VijayanP

Proprietor

25 Points Posted on 11 May 2020

Dear Sir / Madam,

Hope you & your family are staying safe.

Kindly requesting your help for filing the annual return 2018-2019

Have claimed ITC against to 2 invoices in 2018 under all other ITC Row and today only noticed those invoices from SEZ and also noted that which would be mentioned in Import of Goods

Therefore While try to compute those 2 invoice’s IGST amount were missed in table 8. Other ITC related information while compute rest all populated correctly.

Kindly advise

Attached File : 3110885 20200511004945 invoice note.jpg downloaded: 103 times

Replies (4)

Quick Summary

A user mistakenly claimed IGST for two invoices under the 'all other ITC' category instead of the 'import of goods' section for the 2018-2019 annual return. They are seeking advice on how to correct this classification error. The recommended course of action is to rectify the mistake either in the GSTR 3B return by 20th October 2020 or before filing the GSTR 9 annual return by 31st December 2020, whichever is earlier.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 11 May 2020

As it's just a classification mistake and there is no difference in amounts the best course of action will be to show the correct position in annual return

Aashok Kumar Sharma

Finance/Compliance Consultant

68293 Points Posted on 11 May 2020

I think you need to correct the same within Sept 2020 GSTR 3B Return (Due 20th Oct 2020) or before filling the annual return vide GSTR 9 (Due 31st Dec 2020 ) whichever is earlier.

The you have maximum possible time of 20th Oct 2020