Question:-17
during filling of 3B of the month of JULY 2017 we claimed wrong credit in
IGST of Rs. 2,50,000 in Import Rs. 2,50,000 in RCM of IGST and Rs. 20,00,000 as
all other ITC in IGST credit, so total of Rs. 25,00,000 was claimed wrongly in
IGST which we reversed in 3B of SEP-2018. Now should i show credit of IGST as
per 3B and shown to deducted in 12 or should claimed ITC as per books.
Answer
Facts of the Case: Incorrect ITC of Rs. 25 lakhs claimed in GSTR 3B of
July 2017 was reversed in the GSTR 3B of September 2018.
Remedy: In Column 6B, do not bifurcate such incorrect ITC claimed of Rs.
25 lakhs. The same (Rs. 25 lakhs) should be reported in Table 6 Column M of GSTR
9 and Table 12 of GSTR 9.