https://www.taxtmi.com/forum/issue?id=119318 Misclassification of eligible Input Tax Credit as ineligible in a filed GSTR-3B may be corrected by reflecting the correct eligible ITC in subsequent GSTR-3B filings and by amending figures in the annual reconciliation returns (GSTR-9/9C), subject to the statutory rectification mechanism's time limits and interest; taxpayers should retain supporting books of account and evidence, may notify the jurisdictional officer to record the bona fides, and be prepared to contest any administrative guidance that purports to deny a statutorily permitted correction. en-us Sat, 21 Sep 2024 17:31:18 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119318 Misclassification of eligible Input Tax Credit as ineligible in a filed GSTR-3B may be corrected by reflecting the correct eligible ITC in subsequent GSTR-3B filings and by amending figures in the annual reconciliation returns (GSTR-9/9C), subject to the statutory rectification mechanism's time limits and interest; taxpayers should retain supporting books of account and evidence, may notify the jurisdictional officer to record the bona fides, and be prepared to contest any administrative guidance that purports to deny a statutorily permitted correction. Discussion-Forum GST Sat, 21 Sep 2024 17:31:18 +0530 https://www.taxtmi.com/forum/issue?id=119318