Claim of ITC under wrong head - how to correct

[Rajat Gupta]

A taxpayer has claimed ITC under CGST & SGST instead of IGST during FY 24-25. The law allows correction for this in the returns up to 30th Nov 2025. However, he has opted for quarterly filing of returns, which cannot be changed on the portal now.

What is the correct recourse to rectify the mistake?

AI Summary

Correcting wrongly claimed CGST/SGST ITC to IGST before November 30, 2025: notify officer, use DRC-03 or return reopening Taxpayer erroneously claimed ITC under CGST/SGST instead of IGST for FY 2024-25; law permits correction in returns up to 30 November 2025 but quarterly filing delays the next GSTR-3B until January 2026. Forum advice: notify the jurisdictional GST officer in writing before 30 November 2025 and either reverse the incorrect claim via DRC-03 or seek reopening of the return through the portal/office so adjustment can be made; if the wrongly claimed ITC has been utilized, reverse it and pay interest as applicable. Practical assistance from the range officer and legal precedent were also suggested.