GSTR9 - Treatment of ITC claimed under wrong head

[TAPAN RAI]

ITC was wrongly claimed under IGST instead of CGST+SGST while filing 3B for Sept 2017. Error detected now during 2A reconciliation. Whether the same can be rectified in GSTR-9 for 2017-18? In what manner?

Thanks & Regards

[KASTURI SETHI]

No. Differential amount (additional liability) has to be paid in cash through From DRC-03 while filing Annual Return. ITC will not be allowed. See Serial 9 below Table No.19 of Notification No.74/18-CT dated 31.12.18. This Notification is comprehensive and worth reading before filing Annual Return.

[TAPAN RAI]

Thank you so much Sir.

My follow-on question is:

Suppose I do not show the CGST+SGST worngly availed in 6B of GSTR-9 and pay the differential tax thru DRC-03.

However, I will also not be able to show the correct IGST which I am eligible to claim - as no additional ITC can be claimed in GSTR-9. This IGST will however reflect in my 2A under 8A of GSTR-9. Hence this ITC would lapse as not availed.

Need your guidance on this issue.

Thanks & Regards