Understand that you’re facing an issue related to a duplicate invoice and a mismatch between your GSTR-1 and GSTR-3B for September 2020. Let’s break down the steps to address this situation:
Duplicate Invoice Resolution:
Resolving a duplicate invoice typically involves a few key steps. When an accounts payable (AP) team identifies a potential duplicate, the first action is to verify its authenticity by comparing it against existing records, such as purchase orders and previously paid invoices. If confirmed as a duplicate, the next step is to rectify the situation with the vendor1.
To address this, you should reach out to your vendor or supplier and provide them with the necessary details about the duplicate invoice. They can then take corrective action to amend or cancel the duplicate entry.
Mismatch in GSTR-1 and GSTR-3B:
The mismatch between GSTR-1 (which captures outward supplies) and GSTR-3B (which reflects tax liability) can lead to complications. In your case, the difference amounts to Rs 77,702.
The government has provisions to recover self-assessed tax when such discrepancies occur. Here’s what you can do:
Agree with the Demand and Pay:
Log in to the e-Filing portal with your user ID and password.
On your Dashboard, click Pending Actions > Response to Outstanding Demand to view a list of your outstanding demands.
If you agree with the demand, click Pay Now to make the payment. You’ll be taken to the e-Pay Tax page where you can complete the transaction2.
Disagree with the Demand:
If you believe the demand is incorrect, you can submit a response explaining the reasons behind the discrepancy. You’ll have an opportunity to clarify any errors or omissions.
Keep in mind that timely resolution is crucial to avoid penalties and interest charges3.
Invoice Furnishing Facility (IFF):
Since you mentioned that your IFF is blocked, consider the following:
The IFF allows quarterly GSTR-1 filers (under the QRMP scheme) to upload B2B invoices every month.
The IFF is optional, and non-usage won’t attract late fees.
You can upload invoices relating to the last month of a quarter in the GSTR-1 return or use the IFF.
The total value of invoices uploaded via IFF is restricted to Rs. 50 lakh.
Details submitted in IFF reflect in GSTR-2A and GSTR-2B of recipients4.
To unblock your IFF, ensure timely GSTR-3B filings and address any outstanding demands.
CAclubindia
