GSTR-9 AND 9C FILED BY CLERICAL MISATAKE ACTIONS

[kirankumar oruganti]

GSTR-9 was filed incorrectly by a GST dealer. The mistake that can easily get your claim denied is to fail. The TABLE -8A Eligibility Claim is comparable to the details and TABLE -8B .But since these dealers put in the TABLE -6D instead of the TABLE -6B, the ITC claim was reported as a reverse charge claim. Because the dealer did not pay the reverse charge tax pertaining that financial year , the department asked to dealer repay the entire input whatever they claimed claimed .Actual ITC available TABLE-8A (GSTR-2A).GSTR-9 no modification once filed. what is the solution for that issue

[Shilpi Jain]

Pls write to the department explaining the error that has happened. Also mention that since the return cannot be revised on the portal you are submitting manual GSTR-9.

So attach the properly filed manual GSTR-9 along with this letter.

Demand cannot be raised just because some error has happened in filing the annual return.

Have your documentation in place to show the error - returns, computations, books data, etc.

[KASTURI SETHI]

Sh.Kirankumar Oruganti Ji,

You have not caused any revenue loss to Govt. It is technical lapse/procedural lapse. Such unintentional error does not warrant for repayment of tax. I think you have not got any written letter from the department. It is only verbal.

You should meet the higher officers. If the problem is not solved at Range level or Divisional level, do not hesitate to meet the Commissioner. It is a fact that Annual Return cannot be revised/modified.It does not mean tax payer should pay double tax. If your statutory records i.e. books of account are correct and neat and clean, your problem can be solved. Make all-out efforts with politeness, humbleness and discipline.

[KASTURI SETHI]

One of my clients faced somewhat different problem but that was solved by defreezing GSTR B return.

[kirankumar oruganti]

Thank you all for the best advice and tension-free words given by the best persons

[Ganeshan Kalyani]

Technical errors are to be solved by approaching GST authority. They are very supportive. Your problem will be definitely solved.

AI Summary

Incorrect ITC reporting in annual GST return may be rectified by submitting a manual corrected return and departmental representation. Incorrect reporting of input tax credit in the annual GST return occurred when ITC was entered in TABLE-6D instead of TABLE-6B, causing those credits to be treated as reverse charge liabilities and prompting a departmental demand because the reverse charge tax was not paid. As GSTR-9 cannot be revised on the portal, taxpayers are advised to write to the department explaining the clerical error, attach a manually corrected GSTR-9 with supporting records (returns, computations, books), seek officer-level resolution or escalation, and pursue procedural fixes such as defreezing related returns to reconcile the records.