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
01 Nov 2025 
9 Replies 
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Correction of Input Tax Credit classification: reverse wrong head and reavail correct IGST in subsequent GSTR 3B return.
Correction of incorrectly classified Input Tax Credit claimed under CGST/SGST instead of IGST must be made through the subsequent GSTR 3B by reversing the wrongly claimed heads and re availing the correct IGST, subject to the statutory time limit. Taxpayers should notify their jurisdictional officer in writing before the filing deadline, reverse any utilised credit (including by DRC 03 if already used), report the reversal as ITC Reversal - Others, and keep working papers; interest may be payable if the wrong ITC was fully utilised. (AI Summary)
Correction of incorrectly classified Input Tax Credit claimed under CGST/SGST instead of IGST must be made through the subsequent GSTR 3B by reversing the wrongly claimed heads and re availing the correct IGST, subject to the statutory time limit. Taxpayers should notify their jurisdictional officer in writing before the filing deadline, reverse any utilised credit (including by DRC 03 if already used), report the reversal as ITC Reversal - Others, and keep working papers; interest may be payable if the wrong ITC was fully utilised. (AI Summary)