Wrongly Claimed ITC Under CGST/SGST Instead Of IGST -

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Wrongly Claimed ITC Under CGST/SGST Instead Of IGST

Date: ………………….

To,

……………………………..

Subject – Wrongly Claimed ITC Under CGST/SGST Instead of IGST.

M/s ………………….., having GST Registration No. ……………………., is engaged in the business of …………………………………………………… and purchase goods within the State and out of State on which it claim input tax credit under CGST/SGST and under IGST respectively.

During the month of …………… the dealer wrongly claimed CGST/SGST on inter-state purchase whereas it was to be claimed under IGST. The said credit is reflected in GSTR-2A/2B also. This mistake is committed due to oversight of the Accountant of the firm.

In a similar case of JAYAKRISHNAN K.S vs. UNION OF INDIA (KER-HC) :(2024) 73 TLC(GST) 138 :(2024) 158 taxmann.com 637 Kerala High Court disposed of the appeal of the dealer with direction to the department to consider the application filed by the petitioner/assessee and pass necessary orders thereon expeditiously, in accordance with law.

I kindly request you to consider this response and lease correct the input tax credit availed under wrong head and oblige.

Thanking you,

Yours faithfully,

……………………

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