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

[Shilpi Jain]

Explain in the reply the factual disclosure error that has happened. That should suffice and substantiate it with your workings and disclosures in GSTR-9 and 3B.

[Ganeshan Kalyani]

I agree with the view of the expert.

AI Summary

Reverse charge misclassification: explain the disclosure error and support correction with reconciled return workings.
A typographical misclassification in the periodic return caused reverse-charge supplies' input tax credit to be reported in the wrong field, generating a reconciliation discrepancy; the taxpayer corrected the classification in the annual reconciliation by placing reverse-charge ITC in the reverse-charge column and other ITC in the inputs column and should respond to the show-cause communication with a factual explanation supported by detailed workings and references to the corrected returns.