TaxTMI 
TaxTMI 
GSTR9 - Treatment of ITC claimed under wrong head
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....STR9 - Treatment of ITC claimed under wrong head<br> Query (Issue) Started By: - TAPAN RAI Dated:- 15-6-2019 Last Reply Date:- 18-6-2019 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>ITC was....
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.... wrongly claimed under IGST instead of CGST+SGST while filing 3B for Sept 2017. Error detected now during 2A reconciliation. Whether the same can be rectified in GSTR-9 for 2017-18? In what manner? T....
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....hanks & Regards Reply By KASTURI SETHI: The Reply: No. Differential amount (additional liability) has to be paid in cash through From DRC-03 while filing Annual Return. ITC will not be allowed. See ....
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....Serial 9 below Table No.19 of Notification No.74/18-CT dated 31.12.18. This Notification is comprehensive and worth reading before filing Annual Return. Reply By TAPAN RAI: The Reply: Thank you so m....
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....uch Sir. My follow-on question is: Suppose I do not show the CGST+SGST worngly availed in 6B of GSTR-9 and pay the differential tax thru DRC-03. However, I will also not be able to show the correct....
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.... IGST which I am eligible to claim - as no additional ITC can be claimed in GSTR-9. This IGST will however reflect in my 2A under 8A of GSTR-9. Hence this ITC would lapse as not availed. Need your gu....
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....idance on this issue. Thanks & Regards<br> Discussion Forum - Knowledge Sharing ....