TaxTMI 
TaxTMI 
For the financial year 2017-18 we have wrongly entered the IGST ITC as Import from Overseas. Now we have received notice stating that excess ITC has been availed on that account. The IGST ITC shows unavailed of equal amount. Kindly guide how to reply. Thanks
Mistake in filling 3B
30 Sep 2022 
4 Replies 
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Input tax credit misclassification can be corrected by documentary explanation; minor bona fide errors typically avoid penalty or interest.
An IGST input tax credit was incorrectly entered in the import column of GSTR 3B instead of under eligible ITC; the advised course is to supply a factual explanation and original documents to the issuing officer showing a bona fide typographical mistake, not a missed ITC, so it can be rectified. If the error is minor, rectifiable, and made without fraudulent intent or gross negligence, and has not caused revenue loss, penalty or interest is generally inappropriate under the principle disallowing penalties for minor breaches and errors apparent on the record. (AI Summary)
An IGST input tax credit was incorrectly entered in the import column of GSTR 3B instead of under eligible ITC; the advised course is to supply a factual explanation and original documents to the issuing officer showing a bona fide typographical mistake, not a missed ITC, so it can be rectified. If the error is minor, rectifiable, and made without fraudulent intent or gross negligence, and has not caused revenue loss, penalty or interest is generally inappropriate under the principle disallowing penalties for minor breaches and errors apparent on the record. (AI Summary)