GSTR1 Wrong Filling Due to Technical Error

[Krisha Shah]

For Year 2020-2021 My Client Has Issues Invoice Under IGST & Party Is Also Belongs To Other State But While Filling GSTR-1 Due To Technical Error Some Invoices Are Filed Under SGST/CGST Head However In 3B return The Correct Amount Is Showing (Without Error)

Now Tax Officer Wants To Ignore Error Any What Us To Pay Difference & Don't Want To Refund Excess Amount.

Help !!!

AI Summary

Client Faces Tax Dispute: Misfiled SGST/CGST vs. IGST, Options Include Challenging Notice or Seeking Refund per Circular 162-18-2021. A client mistakenly filed some invoices under SGST/CGST instead of IGST due to a technical error, despite correct amounts showing in the 3B return. A tax officer insists on paying the difference without refunding the excess. Responses suggest not paying the differential since there is no revenue loss, referencing CESTAT rulings. Alternatively, paying the tax and applying for a refund as per Circular 162-18-2021 is advised. Another suggestion is to challenge the notice, arguing for rectification of the GSTR-1 error, though this may require tribunal or high court intervention. Documentation and proper filing are emphasized for refund claims.