https://www.taxtmi.com/forum/issue?id=118178 An IGST input tax credit was incorrectly entered in the import column of GSTR 3B instead of under eligible ITC; the advised course is to supply a factual explanation and original documents to the issuing officer showing a bona fide typographical mistake, not a missed ITC, so it can be rectified. If the error is minor, rectifiable, and made without fraudulent intent or gross negligence, and has not caused revenue loss, penalty or interest is generally inappropriate under the principle disallowing penalties for minor breaches and errors apparent on the record. en-us Fri, 30 Sep 2022 11:59:20 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118178 An IGST input tax credit was incorrectly entered in the import column of GSTR 3B instead of under eligible ITC; the advised course is to supply a factual explanation and original documents to the issuing officer showing a bona fide typographical mistake, not a missed ITC, so it can be rectified. If the error is minor, rectifiable, and made without fraudulent intent or gross negligence, and has not caused revenue loss, penalty or interest is generally inappropriate under the principle disallowing penalties for minor breaches and errors apparent on the record. Discussion-Forum GST Fri, 30 Sep 2022 11:59:20 +0530 https://www.taxtmi.com/forum/issue?id=118178