Wrong Itc Claimed

One inter state purchase bill was recorded twice and its corresponding igst input credit is availed and utilised as well for payment of output tax liability of cgst and sgst
now in which head payment should be made? n how to show the same in gstr 3b
there is no purchase and sale transaction further as firm is going to close
Kindly Help
Replies (3)

Reverse the IGST credit(if available) or make payment under the head IGST when you file your next GSTR-3B. If there is no purchase then just make the payment as stated above. 

For illustration wise details refer circular 26/2017 dated 26.12.2017. It is very helpful for all these problems. Save it in your computer for future reference.

In next month 3B you can reverse the ITC for the previous month.

Thanks a lot!

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