https://www.taxtmi.com/forum/issue?id=118720 When wrongly availed IGST credit is discovered, a taxpayer may either reverse the credit in FORM GSTR-3B (Table 4, IGST column) where permitted and timely, or pay tax, interest and penalty through FORM GST DRC-03; DRC-03 creates a direct payment record and avoids separate intimation to the proper officer. If paying under IGST in DRC-03 where place of underlying supply is not identifiable, select the state/union territory of the taxpayer's registration. Rectification is subject to the time limit in section 39(9) and acceptance by the proper officer remains discretionary. en-us Sat, 26 Aug 2023 21:39:36 +0530 Fri, 24 Jan 2025 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118720 When wrongly availed IGST credit is discovered, a taxpayer may either reverse the credit in FORM GSTR-3B (Table 4, IGST column) where permitted and timely, or pay tax, interest and penalty through FORM GST DRC-03; DRC-03 creates a direct payment record and avoids separate intimation to the proper officer. If paying under IGST in DRC-03 where place of underlying supply is not identifiable, select the state/union territory of the taxpayer's registration. Rectification is subject to the time limit in section 39(9) and acceptance by the proper officer remains discretionary. Discussion-Forum GST Sat, 26 Aug 2023 21:39:36 +0530 https://www.taxtmi.com/forum/issue?id=118720