Correction in GSTR9 due to wrong entry in GSTR3b
While Filing GSTr3b of JAN 2018 Instead of Claiming ITC (IGST)in 4A of 3B I Entered it in 4B ie ITC Revered. As a result The Amount Entered in 4B was paid through ITC Credit ( IGST)( My Tax in IGST section was Zero.Only ITC reversed was adjusted. Hence There is double loss to me. I claimed one part of That amount in next month. While another part in Next Year. So what I am doing right now while filing GSTR 9. In Table 9 of GSTR 9 Tax payable which got increased due to wrong entry in 4b by that amount i have Edited it back to actual amount. But since reversed ITc was paid through Creidit Ledger in Gstr3b can not be edited. Hence I am thinking of claiming That amount in Table 13 of GStr9 in IGST. Amount is very Small ie 428 /- of IGST.
(2) or shall I raise Demand. as igst revered is paid by IGST Credit. So I paid SGST Tax by Cash as I was not Left with enough credit after offsetting CGST & SGST Tax . I am from Kota. Can you help me by sharing details of GST practitioner.
In this case, you will enter the actual ITC in table 6. In table no. 7 the amount of reversal will be nil. Whereas in your returns the amount of reversal was there. Now I need to take benefit of ITC which was wrongly utilised to pay the liability created by that reversal. That I have done in the period of April to march 2019. That I can show in table 13. This will make us eligible for that ITC but next year. Actually, we should have utilized it next year only.