TaxTMI 
TaxTMI 
The Tax payer had made a purchase in the month of August 2017, from Chennai for which eligible IGST credit amounting to Rs.69751.12 was available. while filing returns the same was claimed as CGST Rs.34875.56 and SGST Rs.34875.56. Hence there was a mismatch in GSTR-2A and GSTR 3B.he was not aware while filing the annual return too. Now the DRC-07 order has been received by him demanding to pay Rs.157812.Any related judgements or case laws regarding it
wrongly availing of Input tax credit in GST
04 Nov 2023 
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Wrong availment of ITC: misclassification of IGST as CGST/SGST can prompt demand and procedural dispute over remedies.
A taxpayer misclassified IGST credit as CGST and SGST in returns, causing a GSTR 2A/GSTR 3B mismatch and a departmental demand; the core dispute is whether this misclassification is wrongful availment of input tax credit or a technical reporting error, with remedies including appeal, administrative rectification, and potential portal-level fixes, and with attention to statutory eligibility for credit and intergovernmental fund settlement consequences. (AI Summary)
A taxpayer misclassified IGST credit as CGST and SGST in returns, causing a GSTR 2A/GSTR 3B mismatch and a departmental demand; the core dispute is whether this misclassification is wrongful availment of input tax credit or a technical reporting error, with remedies including appeal, administrative rectification, and potential portal-level fixes, and with attention to statutory eligibility for credit and intergovernmental fund settlement consequences. (AI Summary)