{"id":77291,"date":"2026-11-12T08:39:11","date_gmt":"2026-11-12T08:39:11","guid":{"rendered":""},"modified":"2026-11-12T08:39:11","modified_gmt":"2026-11-12T08:39:11","slug":"input-tax-credit-allocated-to-the-wrong-tax-head-may-be-a-technical-error-where-no-revenue-loss-arises","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77291","title":{"rendered":"Input tax credit allocated to the wrong tax head may be a technical error where no revenue loss arises."},"content":{"rendered":"<p>Input tax credit allocated to the wrong tax head may be a technical error where no revenue loss arises.<br \/>Case-Laws<br \/>GST<br \/>Eligible IGST credit inadvertently availed and utilised as CGST and SGST may be treated as a technical allocation error rather than wrongful availment or utilisation under section 73, where no revenue loss arises. This approach treats the electronic credit ledger as a unified source of credit. Section 16(5), through its overriding clause, displaces the time-limit restriction in section 16(4) for credit within its scope, removing the basis for reversal on that ground.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105977\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit allocated to the wrong tax head may be a technical error where no revenue loss arises.Case-LawsGSTEligible IGST credit inadvertently availed and utilised as CGST and SGST may be treated as a technical allocation error rather than wrong&#8230;<\/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-77291","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77291","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=77291"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77291\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}