What to do if i had claimed ITC of import goods in the head of all other ITC??

[MAYANK MITTAL]

I had claimed IGST of ₹ 84.00 Lakhs paid on import of goods wrongly as all other ITC in GSTR-3B for the month of November 2017. Now what to do to get it rectified as I have got a demand from CGST department for mismatch in GSTR-2A & 3B for the f.y. 2017-18. Please advise.

[KASTURI SETHI]

By making entry in wrong column you have not caused revenue loss to the department. Since the demand SCN has been issued, you have to file reply to the SCN with supporting documents i.e. books of accounts. Books of accounts are statutory docs. If your books of accounts are correct and there is no difference in the books of accounts, then there is nothing to worry. You are to justify correctness and genuineness in the books of account regarding availment of ITC.

After the issuance of demand show cause notice, rectification will be possible only after the demand SCN is adjudicated. So wait for the Adjudication Order.

[Shilpi Jain]

There was a recent case in High Court which held that mere difference between 2 A and 3 B cannot lead to a demand. so as Kasthuri sir has stated please provide justification for the difference and no demand notice should be raised if it is a genuine case

AI Summary

ITC classification error: respond to the show-cause with books to prove genuineness; adjudication required before rectification.
Where IGST on import was claimed in an incorrect GSTR-3B column, the taxpayer should reply to the show-cause notice with statutory books of account and supporting documents to establish genuineness of the ITC claim; formal rectification of the return will be possible only after adjudication of the SCN. A simple mismatch between GSTR-2A and GSTR-3B, absent evidence of incorrect entitlement or revenue loss, does not by itself justify a demand.