05 August 2019
Dear Experts, In 3B & GSTR-1 of 2017-18 we forget to consider an invoice of sale. Later while reconciliation it came our notice hence In the 3B of September 2018 we have add this invoice taxable value & tax thereof. However for calculation if we add this invoice in 3B of March 2018 even than No tax liability is made also in the 3B of September 2018 No tax liability. Pls let me know since the difference in tax payable arise of consolidated 3B due to this invoice and in GSTR 1 of 2017-18. do we need to pay tax of this invoice by DRC 3 whereas we have already declared the this invoice tax in the 3B of September 2018 & adjusted with relevant ITC available!
05 August 2019
Ok sir! In table 4 supply is being reflect as per 3B of 2017-18 in our case do we need to edit the figure in this table as to add the missed invoice which we had consider in the 3B of September 2018
08 August 2019
Sir we have issue in table 6 also! We had claimed short ITC in FY 2017-18 which we had claimed in FY 2018-19. But in table 6A ITC of 3b for 2017-18 is being auto populated but in table 6B & 6C we have to bifurcate the ITC. The issue is due to short claimed of ITC in FY 2017-18 short ITC is being reflect in 6A so whether we need to enter the same short ITC in 6B Or we need to enter the correct ITC inclusive which we had claimed in 2018-19
CAclubindia
