ITC claimed under wrong head

In FY 2018-19, a person has wrongly claimed CGST and SGST of Rs. 30,000 each instead of claiming IGST of Rs. 60,000. No correction made in subsequent returns upto September 2019. However, the net tax payable after such ITC availment is paid under the correct head. Is there any way to correct this mistake in GSTR-9? Will the IGST lapse?

Replies (5)
Quick Summary
A taxpayer incorrectly claimed CGST and SGST instead of IGST in FY 2018-19, with no corrections made until September 2019. While the net tax payable was settled correctly, the question arises whether this error can be rectified in the GSTR-9 return and if the IGST credit will be lost. The discussion suggests that GSTR-9 amendments don't alter the electronic credit ledger, potentially leading to the lapse of the IGST credit, though correct figures should still be reported.

Show the actual Input Credit in GSTR 9 return...
Dear
Any changes made in GSTR 9 do not get effect to our electronic credit ledger . So ,even if You correct the same in GSTr 9 , it's not going get changed on ECL.

The ITC will get lapsed. But show the correct values in GSTR-9

If he shows correct values in GSTR-9, will he have to pay the GST with DRC-03?

Can it be said that it is a revenue neutral situation as claiming CGST & SGST instead of IGST did not cause any revenue loss to the department? Since such IGST input would have anyways been used to pay CGST and SGST. And the net amount paid after such ITC availment is paid under correct head.

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