DEAR SIR,
BY MISTAKE WE TAKEN ITC IN IGST IN
GSTR 3B
AND SOME AMOUNT UTILISED IN NEXT
RETURN NOW
HOW TO RECTIFY THAT
Reply:
Dear Sir,
In this
case, when will you file GSTR-3B for the next month, you have to increase the
output liability of IGST stating the amount of wrong ITC taken, and
simultaneously increase the input tax credit (CGST & SGST) with the same
amount.