ITC claimed in wrong head C and S instead of I

: - CGST & SGST were mistakenly claimed in GSTR-3B -

 The same ITC is reflected in the IGST column of GSTR-2A The officer is demanding payment for CGST & SGST and says you can't claim IGST credit since the time to claim has lapsed. Here are some thoughts:

1. Review the GST Act and relevant sections to understand the provisions related to ITC claim, reconciliation, and rectification. 

2. Check if there's any notification or circular allowing for the correction of such mistakes. 

3. Verify if the officer's demand is in line with the GST Act and relevant provisions

. 4. Consider consulting a GST expert or chartered accountant to help you navigate this situation. 

5. Prepare a detailed response explaining the mistake, reconciliation, and relevant sections of the GST Act to support your case.

 6. If possible, request a personal hearing with the officer to discuss and resolve the matter.

Some relevant sections to explore: - Section 16(4) of the CGST Act (ITC claim and reconciliation) - Section 17(2) of the CGST Act (IGST credit distribution) - Section 39(9) of the CGST Act (rectification of mistakes) - Section 20 of the IGST Act (distribution of IGST credit)