Need Explanation

1.The fund transfer Centre((IGST) on account of settlement and apportionment of IGST is based on the returns filed by the taxpayers. Incorrect disclosure of ITC of IGST relates to interstate inward supplies or import supplies will result in short settlement of funds transfer to the state. 2.Correction in return filed earlier. Those taxpayers who committed errors of wrongly reporting or not reporting ineligible ITC as well as reversal of ITC in the returns filed fo Fy2018-19 shall have to repart it in the annual return to the field in GSTR9. As such cases in FY2019-20 have to report it in GSTR3B for the period from April to September 2020. As such cases periods from April 2020 shall report it in subsequent GSTR3B to be filed by giving net effect in that subsequent return.