Typo error in filing GSTR 3B, RCM paid ITC claimed in (5) All other ITC and ITC as per 2A/2B Claimed in (3) Inward supplies liable to Reverse charge

[ASHOK KUMAR]

The above differences rectified in GSTR-9, RCM ITC alone entered in the RCM column, others entered in Inputs. SCN issued for Difference between amount paid on RCM liability and ITC on RCM based on GSTR-3B returns. Suggest me a reply

AI Summary

User Corrects GSTR-3B Filing Error, Show Cause Notice Issued for Discrepancy in RCM ITC Claims. Respondent Recommends Documentation. A user reported a typo error in filing GSTR-3B, where RCM paid ITC was mistakenly claimed under 'All other ITC' instead of 'Inward supplies liable to Reverse charge.' The issue was rectified in GSTR-9, but a Show Cause Notice was issued due to discrepancies between the RCM liability paid and ITC claimed. One respondent advised explaining the factual error in the reply and supporting it with documentation from GSTR-9 and 3B. Another respondent agreed with this approach.