ITC wrongly claimed as IGST instead of CGST & SGST

611 views
User Avatar

.
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.

0 Reply Share Follow Topic
On 03 February 2020 at 22:03 Report
Replies (2)
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.

User Avatar

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 .
1 Reply
On 03 February 2020 at 23:42
User Avatar

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.
Reply
On 04 February 2020 at 07:41

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Recent Topics :

  1. LTCG 112A and business loss
  2. FAST-DS 2026 applicability: foreign employee share
  3. NRI Property Sale in India: TDS Rates and Key Comp
  4. Clarification on September 2026 PF Calculation for
  5. DRC-03 interest paid under CGST/SGST instead of IG
  6. GSTR1 amendment Bulk bills
  7. Capital Gain on Sale of Gold
  8. GST SALES RETURN MISSING 2025-26 FY
  9. Enquiry on FAST-DS system generated email
  10. Capital gain on sale of agriculture land

More recent discussions | Post

Related Topics :

Loading

Latest Job Openings

View all
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details