Here are some common issues and resolutions in filing GSTR 3B return. Hope these will really be helpful for all of you!
1. If wrong data submitted in 3B, whether it can be edited or revised?
• No remedy available as on date. Currently GSTN is working on making available edit facility in 3B once successfully filed
2. Supplies subject to reverse charged shown in incorrect tab and submitted. Hence no Input tax credited availed during that month. Can we avail the ITC in next month?
• Yes, it can be availed in the next month while filing 3B provided the tax was paid on or after 1st July 2017
3. Supplies subject to reverse charge, once discharged in cash. Can we avail the ITC on these supplies subject to reverse charge in the same month?
• Yes, once the liability is discharged in cash. Immediately, the assessee can avail the ITC in the same month in which it is paid.
4. GST Registration started in July'17 month but the registration completed in Aug'17 and certificate date is also of Aug'17. (Since the GST registration must be done within 30 days from the date you become liable for GST payments, and the assessee did it as per the legislature). Now while filing the return the system is allowing you to file the return only from Aug Month. What to do?
• Since Aug is your first month of filing the return under GST, you are supposed to include all the details starting July month in your Aug'17 return and discharge the liability (As per Section 40 of CGST Act)
5. GST return submitted for July'17 but not yet filed. Can it be edited?
• Yes, the returns of all the assesses who due to some errors did not file the return but only submitted it now can make the changes and submit. This functionality is active only for July'17 month. GSTN is working on such functionality for subsequent months as well.
6. Explain cross utilization rules along with its sequence, can we adjust IGST against SGST?
• IGST - First IGST then CGST and lastly SGST
• CGST - First CGST then IGST
• SGST - First SGST then IGST
7. Can we file 3B before Tran 1 is filed?
• No, first Tran 1 has to be filed only then 3B can be filed.
• In case TRAN 1 is submitted but not filed, then in such a case you have to file the TRAN 1, in order to be able to file your GSTR 3B.
8. While filing 3B, we have paid the late filing Penalty under Penalty Category. But it is not getting reflected in the Category 6-Payment of Tax.
• Penalty for late filing must be paid under ‘Fees' Category and not under Penalty Category
9. In case of Composition Scheme, if registration taken in Sep month, do we need to include the sales from 1st July or from 1st Sept?
• We need to consider the sales from 1st July since they would be deemed to have been in composition since 1st July 2017
10. While creating challan, the payment was made under wrong head (i.e. Used IGST incorrectly instead of CGST), what to do? Can we get the refund?
• Cash deposited on the GST portal in a particular head can be utilized for payment against that particular head only. In case payment has been deposited in a wrong head, Payment of tax has to be made again in the correct head and file the 3B accordingly.
• Simultaneously a refund application will have to be filed for the same. Currently physical application process is started. GSTN is working to get this online.