GST is new tax and the dealers who followed it from the initial stage have made some technical mistakes which were not noticed by them within time or they were not rectified by the dealers since the facility of revision of such mistakes was not there. These were innocent mistakes and not the fraud and/evasion of tax.

I will write on these practical problems one by one on regular intervals.  If anybody has solution of these problems without any financial burden on the dealer then please share  the same or request to the lawmakers to give proper solution of the same.


In July 2017 X has an invoice having IGST ITC of Rs. 5 Lakhs but he claimed it as Rs.2.50 SGST and Rs. 2.50 Lakhs as CGST due to mistakes of Accountant or Accounting software. The mistake was noticed at the time of filing of GSTR-9 and GST Audit.

Now the Dealer has Rs.5.00 as ITC Excess of in IGST and Rs.2.50 Lakhs Short of SGST and CGST respectively in GSTR-2A and GSTR-3B.

The dealer has paid the Tax within time to his purchaser but claimed in wrong head. This problem has perfect solution in VAT but there is no solution of this problem under GST. There will be a tax burden on the dealer coupled with Interest thereon.

This is no tax evasion, No fraud and there is no loss of revenue to the exchequer hence this problem required immediate solution.

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