SIR IGST CLAIMED IN GSTR 3B INSTEAD OF CGST & SGST. HOW TO REPORT IN ANNUAL RETURN?

Reply—Input tax credit availed through GSTR-3B will be auto populated in table 6 of GSTR-9, Deduct the amount of wrong credit availed in GSTR-3B (as IGST credit Instead of CGST and SGST) from the auto populated amount and bifurcate accordingly.

If taxpayer has corrected the details in subsequent return or upto filing of return for the month of September 2019, claim the input tax credit of CGST and SGST in appropriate column, and if the rectification has not been made till now, taxpayer cannot claim input tax credit of CGST and SGST in annual return.