ITC wrongly claimed as IGST instead of CGST & SGST

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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.

Replies (2)
Yes reverse the ITC in IGST & Add the same in CGST/SGST in your Jan month 3B .
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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