TaxTMI 
TaxTMI 
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?
CGST/SGST PAID instead of IGST
08 Jan 2020 
3 Replies 
1787 Views Asked by
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. (AI Summary)
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. (AI Summary)