Question ID :
ITC WRONGLY UTILISED AGAINST WRONG LIABILITY
A party has declared wrong IGST liability and adjusted CREDIT of IGST IN 3B .WHERE AS actual liabilty(C/SGST) is declared in GSTR-1 which is higher than liabilty(C/SGST) higher than 3B.
Therefor C/SGST is short paid.
Whether excess IGST input can be adjusted for payment of output C/SGST ???
Or take refund of IGST and paid the short liability of C/SGST ??
Jul 31, 2019