IF IGST INPUT TAX CREDIT HAS BEEN WRONGLY TAKEN IN PLACE OF CGST AND SGST CREDIT FOR ANY INWARD INTRA STATE GST SUPPLY IN F. YEAR 2017-18. PLZ ADVICE HOW IT CAN BE RECTIFIED NOW IN GSTR 9/GSTR 9C OF F. YEAR 2017-18. IS IT POSSIBLE TO RECTIFY THE SAME IN THE 3B OF CURRENT PERIOD (F. YEAR 2019-20).

Reply— 

 Input tax credit availed through GSTR-3B in financial year 2017-18 will be auto populated in table 6 of GSTR-9, deduct the amount of Wrong credit availed in GSTR-3B of october 2017 from the autopopulated amount and bifurcate accordingly.

As taxpayer has not availed ITC while filing GSTR-3B, in 2017-18 (or within extended period of March 2019), now taxpayer cannot claim this in GSTR-9.