https://www.taxtmi.com/forum/issue?id=114788 Intra-state branch transfers were miscoded as sales, producing excess sales in GSTR-3B with concurrent GST payment and ITC claim. The advised course is to disclose the error to the jurisdictional officer with reconciliations and CA certification, reverse the wrongly availed ITC in returns or annual reconciliation, and seek refund of tax wrongly paid where liabilities cannot be adjusted in current returns, while securing officer concurrence to limit interest and penalties. en-us Sun, 24 Mar 2019 20:28:08 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114788 Intra-state branch transfers were miscoded as sales, producing excess sales in GSTR-3B with concurrent GST payment and ITC claim. The advised course is to disclose the error to the jurisdictional officer with reconciliations and CA certification, reverse the wrongly availed ITC in returns or annual reconciliation, and seek refund of tax wrongly paid where liabilities cannot be adjusted in current returns, while securing officer concurrence to limit interest and penalties. Discussion-Forum GST Sun, 24 Mar 2019 20:28:08 +0530 https://www.taxtmi.com/forum/issue?id=114788