Sgst+cgst itc mistakely taken as igst 2018-19 march

Jishad T (GSTP) (289 Points)

13 July 2019  

PURCHASED ITEM WITH IN STATE IAM MISTAKENLY ENTETRD AS INTERSTATE PURCHASE IN 2019MARCH

SO WE TAKEN IGST=17000  ,INSTEAD OF  (SGST=8500,CGST=8500)

 

HOW CAN ADJUST THESE FIGURE IN 2019-20  JUNE? PLS SUGGEST 

Details Amount Integrated Tax Central Tax State/ UT Tax Cess
1   2 3 4 5
(A) ITC Available (whether in full or part)          
(1) Import of goods          
(2) Import of services          
(3) Inward supplies liable to reverse charge (other than 1 & 2 above)          
(4) Inward supplies from ISD          
(5) All other ITC 20562.00   1233.72 1233.72  
Total 20562.00   1233.72 1233.72  
ADD      MISTAKEN ITC             8500.11 8500.11      
                               
(B) ITC Reversed          
(1) As per rules 42 & 43 of CGST Rules          
(2) Others   17000.11      
(C) Net ITC Available (A) – (B) 20562.00 -17000.11 9733.83 9733.83  
(D) Ineligible ITC          
(1) As per section 17(5)          
(2) Others          

 

IS THIS CORRECT ??/

OR ANYTHING ELSE