https://www.taxtmi.com/forum/issue?id=115080 Misclassification of input tax credit under IGST instead of CGST and SGST cannot be corrected by claiming additional ITC in the annual return; the taxpayer must pay the differential tax liability in cash through DRC-03 when filing the annual return and the additional ITC will not be allowed, so any otherwise eligible IGST reflected in reconciliation records will lapse if not availed correctly in the original return. en-us Sat, 15 Jun 2019 23:12:29 +0530 Thu, 23 Jan 2025 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115080 Misclassification of input tax credit under IGST instead of CGST and SGST cannot be corrected by claiming additional ITC in the annual return; the taxpayer must pay the differential tax liability in cash through DRC-03 when filing the annual return and the additional ITC will not be allowed, so any otherwise eligible IGST reflected in reconciliation records will lapse if not availed correctly in the original return. Discussion-Forum GST Sat, 15 Jun 2019 23:12:29 +0530 https://www.taxtmi.com/forum/issue?id=115080