Question

During the year 2017-18 we have shown rightly is GSTR-1 as IGST payable, but wrongly shown in GSTR-3B and paid GST as CGST and SGST and set off accordingly.
While filing of GSTR-9, in Table 4 of Part II it is auto populated as IGST payable because it has taken the data from GSTR-1 filed by us during the year 2017-18. However, in Table 9 part IV the tax payment is coming as CGST and SGST auto populated from 3B.
For example: Auto population of data in GSTR-9 as follows:

Pt. II
Table 4         Taxable value         CGST     SGST     IGST
                        1000                                   180

Pt. IV
Table 9         Tax Payable     Paid through cash     CGST     SGST     IGST
IGST                                       0                   0           0
CGST           90          90                             0           0
SGST           90          90         0                   0           0 

As we have paid GST as CGST and SGST wrongly during the year instead of IGST, now my query is what procedure I should have to follow to correct the same in GSTR-9.
 

Answer

In your case tax is paid as CGST and SGST instead of IGST. Thus you are required to pay tax under right head i.e. IGST through DRC-03 in cash and claim refund of tax paid under CGST and SGST.

Treatment in GSTR-9

In Table 9 Deduct tax payable under CGST and SGST and show tax payable under head IGST. (Reply dt.07/06/2019)