Input igst wrongly taken instead of cgst/sgst in march 2021

i am yet to file gstr9

In march 2021 i have taken input igst instead of cgst/sgst what should i do now i am yet to file my gstr 9

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Quick Summary
If you incorrectly claimed IGST instead of CGST/SGST for March 2021 and are yet to file your GSTR-9, you'll need to reverse the wrongly claimed IGST. While you can technically claim the correct CGST/SGST input tax credit, doing so after the financial year 2020-21 deadline may lead to litigation. It's advisable to reverse the incorrect claim when filing your GSTR-9, acknowledging it as a genuine procedural error.

Just reverse IGST and claim CGST & SGST

This is a litigative issue since claiming period of ITC has passed. The law also doesn't specifically allows this treatment as it allows in the case were wrong tax was paid as in section 77.

Therefore you will have to reverse the wrong ITC but to claim the ITC is a litigative matter

You have to reverse the ITC wrongly claimed under wrong head. The correct ITC pertaining to CGST and SGST head cannot be claimed after the time limit for FY 20-21 has expired.

You should reverse the wrongly claimed ITC while filing the GSTR 9. 

Further, you can claim the CGST/SGST ITC but that might be litigated by the GTS officer in assessments. 

Bonafied inadvertent human error. Revenue neutral. No loss to revenue. No extra benefit derived by tax payer. Only procedural lapse in making disclosure under wrong head in Gst return 3B. Few court cases also said in such case interest of justice be served. 

Any case law supporting the same

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