https://www.taxtmi.com/forum/issue?id=119039 Mistaken reversal of input tax credit by debiting IGST instead of CGST prompted a notice; cited Madras High Court authorities support that central taxes are collected by the Centre, informing classification arguments. Defences include timing of error detection, inability to revise GSTR 3B, and reliance on revenue neutrality to contest demand, though procedural constraints may prevent straightforward correction. en-us Wed, 20 Mar 2024 19:34:39 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119039 Mistaken reversal of input tax credit by debiting IGST instead of CGST prompted a notice; cited Madras High Court authorities support that central taxes are collected by the Centre, informing classification arguments. Defences include timing of error detection, inability to revise GSTR 3B, and reliance on revenue neutrality to contest demand, though procedural constraints may prevent straightforward correction. Discussion-Forum GST Wed, 20 Mar 2024 19:34:39 +0530 https://www.taxtmi.com/forum/issue?id=119039