Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 9-9-2017 Last Replied Date:- 11-9-2017 – Introduction: This article discusses in detail about solutions to resolve errors made in GSTR-3B. A lot of doubts are being raised about errors or mistakes made by the taxpayers in filling of GSTR-3B return. As GSTR 3B cannot be revised, it makes the taxpayers worried about the possible consequences due to errors committed. Most of the mistakes or errors done in GSTR 3B can be corrected and reconciled by filing GSTR 1, 2 and 3 . Let us discuss each and every possible mistake and their appropriate solutions. Situation – 1. How to revise the GSTR – 3B return for error/mistakes done while furnishing in GSTR – 3B ? Ans. In case any person
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ty. Situation – 2. If inward details has been filled wrongly under reverse charge column and return is submitted, then how to avoid additional tax liability arising due to this mistake ? Ans. There is no need to pay the additional tax amount rather correct the details in GSTR 1 and 2. Once the details are corrected in GSTR 1 and 2, the additional tax liability shall be automatically waived and be updated. Situation – 3. What If the payment of IGST is made instead of CGST and SGST? Ans. In such case the cash balance of IGST cannot be adjusted against the CGST and SGST. The only solution for this problem is only to claim the refund of IGST later but now CGST and SGST liability is to be paid in cash. Situation – 4. What if, where tax is under
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C in GSTR 3B. Ans. In such a case, a person shall update all the details in GSTR 2 and the additional ITC shall be credited to electronic credit ledger after submission of GSTR 2 and GSTR 3. Situation – 6. What to do, if output tax becomes less than what has already been paid ? Ans. If the total GST liability of the registered person is less than the output tax liability mentioned in GSTR 3B, then the additional tax paid shall be adjusted with the liability of the next month. Situation – 7. What If a person has submitted the GSTR 3B but the payment has not been done due to any reason? Ans. Such person should update and file correct details in GSTR 1, 2 and 3 and the submit the form and pay the taxes. Further, if any late interest is levied,
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