https://www.taxtmi.com/forum/issue?id=120578 Correction of incorrectly classified Input Tax Credit claimed under CGST/SGST instead of IGST must be made through the subsequent GSTR 3B by reversing the wrongly claimed heads and re availing the correct IGST, subject to the statutory time limit. Taxpayers should notify their jurisdictional officer in writing before the filing deadline, reverse any utilised credit (including by DRC 03 if already used), report the reversal as ITC Reversal - Others, and keep working papers; interest may be payable if the wrong ITC was fully utilised. en-us Sat, 01 Nov 2025 17:04:44 +0530 Sat, 29 Nov 2025 15:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120578 Correction of incorrectly classified Input Tax Credit claimed under CGST/SGST instead of IGST must be made through the subsequent GSTR 3B by reversing the wrongly claimed heads and re availing the correct IGST, subject to the statutory time limit. Taxpayers should notify their jurisdictional officer in writing before the filing deadline, reverse any utilised credit (including by DRC 03 if already used), report the reversal as ITC Reversal - Others, and keep working papers; interest may be payable if the wrong ITC was fully utilised. Discussion-Forum GST Sat, 01 Nov 2025 17:04:44 +0530 https://www.taxtmi.com/forum/issue?id=120578