TaxTMI 
TaxTMI 
respected sir my query is taxpayer in his GSTR 9 reported correct figures of outward tax liability and total ITC available. but C.A while filing GSTR 9C repoted wrong figures in GSTR 9C. Mistake is that he reported total ITC available as per GSTR 9 in colum 14 S.No-A of GSTR 9C against purchase insted of reporting it in the respective colum of S.No of colum 14.kindly advise how to rectify the GSTR 9C. tax period is 2017-2018 to 2019-2020.
regarding rectification of GSTR 9C form
15 Jan 2023 
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Input tax credit reconciliation: correct misallocated GSTR-9C reporting by submitting a revised manual return with CA clarification.
The auditor misallocated total input tax credit in Form GSTR-9C Table 14 by reporting combined ITC under Purchases rather than the respective sub-heads. Where aggregate ITC in GSTR-9 aligns with books and there is no allegation of fraud, this practice is widespread and carries limited regulatory risk. There is no portal mechanism to amend filed GSTR-9/GSTR-9C; the recommended remedial step is to submit a manually revised GSTR-9C with a CA clarification to the jurisdictional proper officer to avoid allegations of willful misstatement. (AI Summary)
The auditor misallocated total input tax credit in Form GSTR-9C Table 14 by reporting combined ITC under Purchases rather than the respective sub-heads. Where aggregate ITC in GSTR-9 aligns with books and there is no allegation of fraud, this practice is widespread and carries limited regulatory risk. There is no portal mechanism to amend filed GSTR-9/GSTR-9C; the recommended remedial step is to submit a manually revised GSTR-9C with a CA clarification to the jurisdictional proper officer to avoid allegations of willful misstatement. (AI Summary)