https://www.taxtmi.com/forum/issue?id=117845 Corrections for a financial year must be made before filing the prescribed return for the specified month in the next financial year or before filing the annual return, whichever is earlier; the same cut off applies to availing input tax credit. Misallocation between integrated and central/state tax can be remedied by claiming a refund of the wrongly paid tax and paying the correct tax, pursuant to the GST refund/remedial provisions, and a departmental circular addresses the procedure. en-us Mon, 07 Mar 2022 18:15:57 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117845 Corrections for a financial year must be made before filing the prescribed return for the specified month in the next financial year or before filing the annual return, whichever is earlier; the same cut off applies to availing input tax credit. Misallocation between integrated and central/state tax can be remedied by claiming a refund of the wrongly paid tax and paying the correct tax, pursuant to the GST refund/remedial provisions, and a departmental circular addresses the procedure. Discussion-Forum GST Mon, 07 Mar 2022 18:15:57 +0530 https://www.taxtmi.com/forum/issue?id=117845