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    <title>Assessee permitted to file a rectification petition in case where credit was availed under wrong head</title>
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    <description>Where ITC has been entered under the wrong tax head in Form GSTR-3B due to a clerical error (IGST entered as CGST/SGST), the taxpayer should file a petition for rectification and represent the mistake to the tax department so the department may consider the rectification and pass appropriate orders.</description>
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      <description>Where ITC has been entered under the wrong tax head in Form GSTR-3B due to a clerical error (IGST entered as CGST/SGST), the taxpayer should file a petition for rectification and represent the mistake to the tax department so the department may consider the rectification and pass appropriate orders.</description>
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