Question34:

while filing of TRAN-1 , my company has filed excess claim of SGST now we suo-moto want to reversed the same but sytem not allowing us to do so sytem automatically taking CGST also of the same amount, how can we reversed the above SGST credit alone ?

Answer:

You are not entitled to keep excess claim of SGST in your credit ledger and have to reverse the excess credit along with interest @18% for the intervening period. As informed by you that portal picks up equal; amount of CGST credit also for reversal, for resolution of this problem you will have to approach portal authorities. Portal related issues cannot be solved by us. Please refer your said matter to portal authorities or your local GST office.
But for the time being you should reverse the credit  of CGST also when the question of payment of interest on CGST part  will arise then you can argue the problem of portal and this 
CGST interest part of CGST can be disputed only when this ITC is not utilized  (Reply dt. 28/3/2018)