Accounting ITC as IGST instead of CGST and SGST: Kerala High Court directs GST Dept to Consider GSTR-3B Rectification Application [Read Order]

The Kerala High Court has directed the GST department to Consider Rectification Application filed by petitioner against inadvertent error considering SGST and CGST ITC as IGST.
ITC - IGST - CGST - SGST - Kerala High Court - GSTR-3B - Rectification Application - taxscan

The Kerala High Court has allowed a petitioner to rectify the GSTR-3B returns filed for the inadvertent error of classifying Input Tax Credit (ITC) as Integrated GST (IGST) instead of Central GST and State GST. Praveen, a registered dealer under the KVAT Act, now governed by the CGST/SGST Act, filed a writ petition under Article…

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