{"id":74866,"date":"2026-01-24T13:51:45","date_gmt":"2026-01-24T08:21:45","guid":{"rendered":""},"modified":"2026-01-24T13:51:45","modified_gmt":"2026-01-24T08:21:45","slug":"wrong-claim-and-rectification-of-input-tax-credit-in-gstr-filings-rectification-via-gstr-9c-negates-recovery-notices","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74866","title":{"rendered":"Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices."},"content":{"rendered":"<p>Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.<br \/>Case-Laws<br \/>GST<br \/>Wrong entries in GSTR-3B concerning Input Tax Credit were rectified through filing of GSTR-9 and GSTR-9C, and the rectification mechanism negated any short payment or excess-claim consequence; therefore issuance of recovery notices was unjustified where GSTR-9C was filed. Misclassification of IGST as CGST\/SGST did not cause revenue loss because the excess <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96340\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.Case-LawsGSTWrong entries in GSTR-3B concerning Input Tax Credit were rectified through filing of GSTR-9 and GSTR-9C, and the rectificati<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74866","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74866"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74866\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}