TaxTMI 
TaxTMI 
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.
What to do if i had claimed ITC of import goods in the head of all other ITC??
30 Oct 2021 
2 Replies 
2194 Views Asked by
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. (AI Summary)
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. (AI Summary)