10 February 2020
I have shown excess sales (by duplication in excell sheet - clerical error) in gstr 3b in February 2019 (FY 2018-19) and all the returns are filed GSTR-3B & GSTR-1. In these returns taxes are not paid liability offset from ITC How to rectify in 19-20.
GSTR 1 is correct. Only error in GSTR 3B.
Now my ITC stands reduced to that extent because of that error.
Cal i reduce the corresponding sales and output tax amount in the GSTR 3B of January 2020 to offset the above error ?
Is it time barred ?
When i read the provisions of Section 16, i feel that the time limit of "September return or 31-12-2019"is applicable for claiming of ITC and not applicable for rectification of error in GSTR 3B sales figure. Right ?
Kindly share your views.
Thanks in advance.
CA Vinod.N vinodaca74@gmail.com
Read more at: https://www.caclubindia.com/experts/excess-sales-shown-in-gstr-3b-in-18-19--2739994.asp
10 February 2020
Yes you are right time limit applicable for ITC claim not for rectification. Reduce the corresponding sales and output tax amount in the GSTR 3B of January 2020 to offset the above error.
22 June 2020
Sir, is there any power to commissioner or any official to approve the changes in GSTR 3B made after the due date ? I am still in fear of the rejection later by the department, of my adjustment in January 2020 return.. Any such power ? or if the department rejects or the portel not allow, can we go for appeal ?
CAclubindia
