08 August 2023
Respected Expert Sir, Inform You That Department issue a DRC-01A Notice for Deposit to Wrong I.T.C Claim in GST return F.Y. 2017-18 taxpayers claimed CGST rs. 40,000 and SGST rs. 40,000 Instead of IGST of Rs. 80,000/- because of supplier give the supply both state ( Intra State & Inter State ) so accountant mistake to data feeding Interstate Invoice entered in Intra State Purchase in Books & I.T.C claim in CGST & SGST instead of IGST.
Kindly Requested to Please Give me Advice / Notification to give the GST notice Reply. If Taxpayers Deposited Excess Claim of CGST & SGST then How To Take Refund of of Short IGST Claimed. Thanking you Request Taxpayers.
08 August 2023
Courts would give a lenient view. However, one stand which can be taken is that by availing as CGST and SGST credit instead of IGST, there has been no mis-utilisation of credit
And initial years of GST these lapses should not be taken too seriously to put the taxpayer in disadvantageous position..
The issue considered by Madras High Court in Sun Dye Chem on 06-10-2020 in WP 29676 of 2019
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