Wrongly avail input

[NIRMAL Kashyap]

I have recently received a departmental notice under Section 74 for the fiscal year 2017-18, citing an inadvertent claim of CGST and SGST input instead of IGST. I promptly rectified this in my annual return; however, due to the absence of any purchases involving CGST and SGST input in the specified period, the correction was not reflected in the GSTR-3B.

Seeking your guidance on the best course of action to safeguard my case.

AI Summary

Section 74 notice challenged where clerical input tax misclassification caused no revenue loss and GSTR-3B rectification sought.
A Section 74 notice alleges incorrect availment of CGST/SGST instead of IGST though the taxpayer corrected it in the annual return and no CGST/SGST purchases existed. The error is described as a procedural lapse causing no revenue loss; remedy recommended is to seek GSTN Nodal Officer action to defreeze GSTR 3B for rectification, while also contesting Section 74 applicability and advancing limitation-based and precedent-backed defenses, including reliance on Section 73 principles where appropriate.