Question ID : 38176

GSTR-9, TABLE-3

In gstr-3b, we have claimed double itc on same bill due to which, my itc availed for 2017-18 is high in comparison to actual itc, but I had rectified it, in the m/o April 2019 by showing less itc in April 2018 3b. now my question is how it will reported in GSTR-9, since in table 3 point no. 6A ITC is showing as per 3b for 2017-18 which is actually wrong due to mistake, so now bifurcation in 6b should be as par 6A or actual and if it is will be as per actual, then what about difference. Please clarify.

Answer ID : 76720

actually, you have to pay the excess ITC taken in cash with interest. and take credit for the ITC actually due for April 2018. that is the corect procedure. use a DRC challan for making the payment.

Answer ID : 76736

As opined by CA venkitaraman I also subscribe to the view that it requires payment of ITC with interest.

Answer ID : 76772

you can mention as actual in table c

Answer ID : 76787

The rectification made by you later on is not of any help. You have to pay the excess credit availed in cash along with interest and show accordingly. Please rectify the short credit taken earlier for rectification of mistake.

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