No IGST credit is required to be reversed when credit is wrongly claimed instead of CGST and SGST
The Hon’ble Calcutta High Court in the case of M/s. Cosyn Limited held that there is no requirement to reverse the IGST credit where the Assessee had availed IGST credit and subsequently used the same for payment of CGST and SGST, on utilization of IGST for payment of SGST.