CGST/SGST PAID instead of IGST

[VENKAT S]

An invoice was raised with IGST. However while reflecting in GSTR-3B it was shown as SGST and CGST and tax was paid. In GSTR-1, the invoice is reflected correctly as IGST.

Now, how to correct this?

[Ganeshan Kalyani]

Reverse the tax in next month's 3B. Or adjust the tax with next month 's liability.

[VENKAT S]

The SGST/CGST paid was adjusted already . In such case how to correct the same?

[KASTURI SETHI]

Regarding correction you will have to contact Helpdesk (Grievance Redressal Cell) through jurisdictional GST Range Officer only. Otherwise no correction possible. Common Portal dealing officer can correct but with permission from the departmental officer (JURISDICTIONAL).

AI Summary

Misclassification of tax payments: reverse or adjust SGST/CGST entries when IGST was the invoice tax, or seek portal rectification. When IGST was invoiced but SGST/CGST was paid in GSTR-3B, the taxpayer should reverse the SGST/CGST in the next month's GSTR-3B or adjust those amounts against the next month's liability; if amounts have already been adjusted and cannot be corrected by filing, seek rectification via the Common Portal Helpdesk through the jurisdictional GST Range Officer, as portal corrections require permission from the departmental officer.