Wrong Itc availed

Wrongly taken Itc under head igst. How to rectify the mistake as purchase is only from within state
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Quick Summary
This discussion addresses the common error of wrongly availing Input Tax Credit (ITC) under IGST when purchases are within the same state. The recommended solution involves reversing the incorrect IGST ITC claimed in GSTR-3B. Subsequently, the correct C/SGST ITC should be claimed in the following month's GSTR-3B, ensuring all tax amounts are accurately reflected as per tax invoices and including applicable interest for the period of misclaim.

REVERSE THE ITC TAKEN IN IGST IN 3B AND TAKE ITC IN C/SGST

reverse in GSTR_3B 

Reverse the wrongly claimed ITC with interest...
Show the tax amount correctly as per Tax invoices...

Reverse the amount wrongly claimed as ITC in next month GSTR 3B. Avail the correct ITC in the GSTR 3B.  

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