TaxTMI 
TaxTMI 
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
GSTR9 - Treatment of ITC claimed under wrong head
15 Jun 2019 
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Input tax credit misclassification: pay the tax shortfall in cash; additional ITC cannot be claimed in the annual return.
Misclassification of input tax credit under IGST instead of CGST and SGST cannot be corrected by claiming additional ITC in the annual return; the taxpayer must pay the differential tax liability in cash through DRC-03 when filing the annual return and the additional ITC will not be allowed, so any otherwise eligible IGST reflected in reconciliation records will lapse if not availed correctly in the original return. (AI Summary)
Misclassification of input tax credit under IGST instead of CGST and SGST cannot be corrected by claiming additional ITC in the annual return; the taxpayer must pay the differential tax liability in cash through DRC-03 when filing the annual return and the additional ITC will not be allowed, so any otherwise eligible IGST reflected in reconciliation records will lapse if not availed correctly in the original return. (AI Summary)