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

bhoopalam PVTLTD (6 Points)

03 July 2022

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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6 Replies

CA Rashmi Gandhi (Chartered Accountant) (86220 Points)
Replied 03 July 2022

Just reverse IGST and claim CGST & SGST

1 Like

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 03 July 2022

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

CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13531 Points)
Replied 05 July 2022

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.

CA Puja Sharma (Chartered Accountant) (4874 Points)
Replied 05 July 2022

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.

Pawan Sehrawat (Auditor) (36 Points)
Replied 28 March 2023

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.