ITC wrongly claimed as IGST instead of CGST & SGST

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203 Points Posted on 03 February 2020

A Taxpayer claimed ITC in Dec-19 monthly Form-3CB as IGST instead of CGST & SGST, also quarterly GSTR-1 filed. 

Kindly guide whether the Tax Payer can do correct entry of IGST to CGST & SGST during January-20 3CB return?

Please advice the step to correct the same.

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On 03 February 2020 at 22:03 Report
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Quick Summary
This discussion addresses a common GST error where Input Tax Credit (ITC) was incorrectly claimed as IGST instead of the correct CGST and SGST. The advice provided is to reverse the IGST ITC in the January 2020 Form 3B return and re-claim it under the appropriate CGST and SGST heads. No amendments are needed for the previously filed GSTR-1.

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GST Practitioner
29904 Points Posted on 03 February 2020
Yes reverse the ITC in IGST & Add the same in CGST/SGST in your Jan month 3B .
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On 03 February 2020 at 23:42
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33 Points Posted on 04 February 2020
In the month of Jan 2020, reserve IGST ITC and add in CGST and SGST.
No changes require in GSTR 1.
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On 04 February 2020 at 07:41

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