Wrong ITC

ITC / Input 320 views 8 replies
If itc of Igst is mistakenly put in Cgst & sgst. How can it be corrected ?
Replies (8)
reverse the itc wrongly claimed in the next month and claim igst....
sir pl explain how to reverse and in which column in Gstr 3b to put the carect figure
Is it corrected in ITC reversed ?
igst will be claimed in the coloumn "all other itc".
and cgst and sgst which were wrongly claimed before are to be reversed by putting values in coloumn "itc reversal".....
you can correct the GST amount in next month 3B by adding IGST GST amount in IGST column table 4(A)(5) all other ITC and either less wrongly taken CGST and SGST with next month CGST and SGST amount or show the wrongly taken CGST and SGST in table 4 (B) (2) ITC reversed under CGST and SGST column respectively. 
reversed the itc of cgst and sgst in next month

And show igst
Good explanation Mr sanjiv with simple words.
sir is it necessary to correct it in immediate next month. example if my mistake is in December can I correct it in march


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