Hello experts.
kindly advise on above subject issue if taxpayer claim input in 3B as CGST and SGST but in actual the same input is IGST So in given situation how taxpayer rectified the same in his 3B.
pls advise.
thnx
Please refer Circular no. 26/26/2017 dated 29 Dec 2017 for the detailed procedure for this case.
further, you can pay(through cash) / Reverse any wrongly reported input tax credit in return of
subsequent month(s).
For under reported input tax credit, the same
may be availed in return of subsequent
month(s).
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