https://www.taxtmi.com/forum/issue?id=116244 Misclassification of ITC as ISD instead of RCM cannot be rectified by revising the filed GSTR 3B; instead reverse the wrongly taken ISD credit in Table 4(B)(2) of a subsequent month's GSTR 3B and declare the amount under Table 4(A)(3) as RCM, or offset it against fresh ISD credit if available. Corrections may be made up to the return for the month of September following the end of the financial year; if that period has lapsed, disclose the correct figures in Table 6 of GSTR 9. en-us Tue, 28 Apr 2020 04:16:50 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116244 Misclassification of ITC as ISD instead of RCM cannot be rectified by revising the filed GSTR 3B; instead reverse the wrongly taken ISD credit in Table 4(B)(2) of a subsequent month's GSTR 3B and declare the amount under Table 4(A)(3) as RCM, or offset it against fresh ISD credit if available. Corrections may be made up to the return for the month of September following the end of the financial year; if that period has lapsed, disclose the correct figures in Table 6 of GSTR 9. Discussion-Forum GST Tue, 28 Apr 2020 04:16:50 +0530 https://www.taxtmi.com/forum/issue?id=116244