https://www.taxtmi.com/forum/issue?id=117496 Incorrect reporting of input tax credit in the annual GST return occurred when ITC was entered in TABLE-6D instead of TABLE-6B, causing those credits to be treated as reverse charge liabilities and prompting a departmental demand because the reverse charge tax was not paid. As GSTR-9 cannot be revised on the portal, taxpayers are advised to write to the department explaining the clerical error, attach a manually corrected GSTR-9 with supporting records (returns, computations, books), seek officer-level resolution or escalation, and pursue procedural fixes such as defreezing related returns to reconcile the records. en-us Fri, 17 Sep 2021 18:04:32 +0530 Thu, 23 Jan 2025 15:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117496 Incorrect reporting of input tax credit in the annual GST return occurred when ITC was entered in TABLE-6D instead of TABLE-6B, causing those credits to be treated as reverse charge liabilities and prompting a departmental demand because the reverse charge tax was not paid. As GSTR-9 cannot be revised on the portal, taxpayers are advised to write to the department explaining the clerical error, attach a manually corrected GSTR-9 with supporting records (returns, computations, books), seek officer-level resolution or escalation, and pursue procedural fixes such as defreezing related returns to reconcile the records. Discussion-Forum GST Fri, 17 Sep 2021 18:04:32 +0530 https://www.taxtmi.com/forum/issue?id=117496