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ITC - IGST claimed In the place of CGST

vikram (nothing) (22 Points)

21 May 2020

Dear sir

I have claimed IGST ITC instead of CGST ITC in the FY 2018-19. Due to this in the portal differences is being shown. How to correct this as now we are in FY 2020 ? If am choosing to file GSTR 9 even though turnover below 2cr.

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7 Replies

DEEPANSHU SINGH (ARTICLE) (137 Points)
Replied 21 May 2020

When you file gstr-9 you have to pay igst and you can claim refund of cgst.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 22 May 2020

Yes need to pay IGST , but now you won't be able to claim CGST.

Even though you avail CGST input by reporting it in annual return but it's not going reflect in your ECL. & due time barred as per section 16 of CGST Act .

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 22 May 2020

Cannot report it in your current GSTR 3b

vikram (nothing) (22 Points)
Replied 22 May 2020

Sir as u said it's time barred as per section 16 of chat act, but if I refer to section 19 of igst act, it says tax wrongly paid can claimed as refund. sir please refer to section and guide me.

akash malhotra (student) (88 Points)
Replied 22 May 2020

U have claim igst which is in actual cgst and sgst , therefore u have to reverse igst which is wrongly availed and... u have not claimed cgst and sgst for 2018-19 for which last date 30th sep 2019 or annual return whichever earlier as per sec 16.. therefore u cant to take such itc now but u have to reverse excess itc claimed

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 22 May 2020

Dear Vikram

As per section 77 of cgst & section 19 of IGST, The registered person who has paid IGST on transaction considered by him as inter-state supply, but which subsequently held to Intra-state supply (vice versa) , So wrongly deposited tax can claim as refund, means the wrongly deposited tax is lying in your cash ledger (not being setoff) .

So the above section is specifically speaks of transaction related to Outward supply. hence not applicable in your case & as per section 49 of cgst act the credit ledger balance can be set-off against output tax liability , so you cannot reverse the wrongly claim IGST , need pay in cash ledger & for cgst/sgst credit which was not avail till Sept -19 will be lapsed