TaxTMI 
TaxTMI 
TaxTMI 
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?
Claim of ITC under wrong head - how to correct
Rajat Gupta
Reverse wrongly claimed CGST/SGST input tax credit and claim IGST credit or notify officer before 30 November 2025 A taxpayer mistakenly claimed input tax credit under CGST/SGST instead of IGST for FY 2024-25. Corrections are allowed in returns up to 30 November 2025, but the taxpayer's quarterly return cycle means the next GSTR-3B falls after that date. The recommended course is to reverse the incorrect ITC and avail the correct IGST credit in the next return where possible; if the next GSTR-3B cannot be filed before 30 November 2025, notify the tax officer in writing of the error and proposed correction, and, if ITC has already been utilized, reverse it via DRC-03 before 30 November 2025. (AI Summary)