GSTR 9 ITC

Naresh kr   16 February 2021

Hello Dear,

My query is:

A party issue a invoice to me and charged IGST by selecting other territory as a place of supply but GSTIN state same for both supplier and receiver, i have claimed CGST-SGST under GSTR3B instead of IGST input but now the scenario is under GSTR9 there is a mismatch of ITC under table 8 (Other ITC related Information), IGST excess and CGST-SGST short fall.

How to transfer that excess IGST ITC under GSTR9 or either there is some other settlements under GSTR9?

Please Guide.