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ITC claim in wrong head

Jeetu Kodwani (Consultant) (412 Points)

14 December 2018

dear experts,
I have imported goods from China and paid IGST at the time of clearance of goods from customs.

while filling gstr-3b I have mistakenly claimed that IGST in all other ITC column instead of ITC on important of goods column.

now officer has issued me notice to pay that ITC because it is not showing in GSTR-2A.

please suggest what to do.

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11 Replies

Ruchira (Article) (208 Points)
Replied 14 December 2018

As a reply to the notice issued you can show the challan of IGST paid and all the documents related to that particular import.

Ruchira (Article) (208 Points)
Replied 14 December 2018

Thus, you can prove that you by-mistake showed that IGST ITC under wrong head.

Jeetu Kodwani (Consultant) (412 Points)
Replied 14 December 2018

I have written the letter but they are saying that I have to pay the GST (with 24% int.) claimed in wrong head and then take the set-off in correct head.
also they are saying that the as per law time period to take the credit is lapsed so now I can't take the credit.
i.e I have to pay the amount from my pocket

pritesh (CA Final student) (7101 Points)
Replied 14 December 2018

I think you have to explain the officer

he has to agree

Jeetu Kodwani (Consultant) (412 Points)
Replied 14 December 2018

will try again.

thanks

RAJENDRAN KA (INDIVIDUAL) (29 Points)
Replied 14 December 2018

in this case there is no revenue loss. hence need not pay interest

jaigurudev (business) (370 Points)
Replied 11 January 2019

dear sir, i have also done same mistake.i have to claim igst in gstr-3b but claimed cgst and sgst.have you any solution?

please advice

Jeetu Kodwani (Consultant) (412 Points)
Replied 11 January 2019

yes,
I have submitted all the igst paid challans along with letter and explained to officer.
he accepted the submission.

thanks

Ravi SADhiyan (Practice) (4510 Points)
Replied 11 January 2019

Originally posted by : Jeetu Kodwani
	I have written the letter but they are saying that I have to pay the GST (with 24% int.) claimed in wrong head and then take the set-off in correct head.also they are saying that the as per law time period to take the credit is lapsed so now I can't take the credit.i.e I have to pay the amount from my pocket

You explain to Officer that you have pay tax in Right head but shown in wrong column because in GST Only Four Major Head

1- IGST

2-CGST

3 SGST/UTGST

4- CESS

So You explain properly then question of Interest arise

Ravi SADhiyan (Practice) (4510 Points)
Replied 11 January 2019

Originally posted by : jaigurudev
	dear sir, i have also done same mistake.i have to claim igst in gstr-3b but claimed cgst and sgst.have you any solution? please advice

You should reduced CGST & SGST Amount in Next Month and Claimed IGST Amount in next month

Jeetu Kodwani (Consultant) (412 Points)
Replied 11 January 2019

no actually in gstr 3b there is separate column for ITC on import of goods or services.

so I have mistakenly claimed in All other ITC instead of ITC on import.

and now I came to know that 70-80 % taxpayers have made same mistake..

now they are accepting our letter with IGST paid challans