https://www.taxtmi.com/article/detailed?id=12160 Whether a return may be corrected when Input Tax Credit in GSTR 3B was erroneously accounted as IGST instead of CGST and SGST. The petitioner sought treatment of a representation as a rectification application, refund of the IGST credit recorded, and re allocation of that credit to CGST and SGST liabilities. The court directed that the Representation be treated as a formal rectification application and the tax authorities decide it in accordance with law after affording a proper hearing. en-us Fri, 22 Dec 2023 10:08:55 +0530 Fri, 22 Dec 2023 10:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12160 Whether a return may be corrected when Input Tax Credit in GSTR 3B was erroneously accounted as IGST instead of CGST and SGST. The petitioner sought treatment of a representation as a rectification application, refund of the IGST credit recorded, and re allocation of that credit to CGST and SGST liabilities. The court directed that the Representation be treated as a formal rectification application and the tax authorities decide it in accordance with law after affording a proper hearing. Articles Goods and Services Tax - GST Fri, 22 Dec 2023 10:08:55 +0530 https://www.taxtmi.com/article/detailed?id=12160