Question21:
 If the Input Credit is wrongly taken under the head "Input Tax credit received from ISD" instead of "Amount of ITC reclaimed (other than B above) under the provisions of the Act". Do we need to rectify the same and if yes, how to do it?

Answer:
As per the instruction of GSTR-9, Annual Return once filed cannot be revised/rectified. However for Bonafide mistake you may write a letter to Proper Jurisdiction Officer.
 

(Reply dt.17/05/2019)