Itc claimed in wrong head

keshav (GST Practioner) (29 Points)

10 August 2019  

I have claimed ITC (RS1979) in wrong heads CGST(979.50) and SGST(979.50) but i need to claim whole amount as IGST. Please tell me now in prepration of GSTR9 i have to reverse it with interest or without interest. Now that firm is closed and in cash ledger Rs. 700 balance available each in CGST and SGST. Can the reversel IGST can be set off against with that balance and rest can be pay in cash??