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

AI Summary

Taxpayer Must Pay Error Difference in Cash for Incorrect ITC Claim in 2017 GST Return Using Form DRC-03 A query was raised about rectifying an error where Input Tax Credit (ITC) was mistakenly claimed under IGST instead of CGST+SGST in the GST return for September 2017. The error was identified during 2A reconciliation. It was clarified that the differential amount must be paid in cash using Form DRC-03 while filing the GSTR-9 for 2017-18, and the ITC cannot be adjusted. The discussion further explored the implications of not being able to claim the correct IGST in GSTR-9, as additional ITC claims are not permitted, potentially resulting in the loss of eligible ITC.