ITC Claim missed before 30-11-23. Need Urgent assistance.

Need urgent assistance.

Credit Note ITC deducted twice, which was supposed to take only a single time. Oct 23 Returns 3B and R1 filed. 16(4) Claim already done.

The taxpayer is liable to GST 9 and 9C.
is there any section to Claim it once again? or any other way.

Please Guide urgently.
Replies (3)
Quick Summary
A taxpayer urgently requires assistance after incorrectly deducting Input Tax Credit (ITC) twice on a credit note, impacting their October 2023 returns. They are seeking guidance on how to rectify this error, as they missed the 30-11-23 deadline for claiming the ITC. While there isn't a direct section to claim it again, the advice suggests rectifying the mistake in GSTR-9 and GSTR-9C forms, specifically in the adjustment tables, and potentially mentioning the issue in the auditor's recommendation statement.

If ITC deduction twice made. please create a DRC 03 to make payment in the cash ledger,as reversal of ITC for ITC deduction made on credit note twice in your returns.
Cannot find the option to reverse it. please guide me again.
There is no specific section or provision under GST law to claim the input tax credit (ITC) on credit note twice, which was supposed to take only a single time. However, you may try to rectify the mistake in the GSTR-9 and GSTR-9C forms by following these steps12:

In the GSTR-9 form, you can report the correct ITC amount in Table 6 (I) and Table 7 (I), which are meant for adjustments of ITC availed or reversed in the financial year for which the annual return is being filed.
In the GSTR-9C form, you can report the correct ITC amount in Part II, Table 12 (B), which is meant for adjustments of ITC availed or reversed in the financial year for which the reconciliation statement is being filed.
You can also mention the reason for the adjustment in the auditor’s recommendation statement in Part V of the GSTR-9C form.

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